https://www.taxtmi.com/caselaws?id=378720 The ITAT Mumbai upheld the CIT(A)'s decision to allow deduction u/s 80IB(10) on a pro-rata basis for AY 2013-14 and 2014-15, despite alleged violations of the IT Act. The Revenue's appeals were dismissed as the CIT(A)'s reasoning, supported by judicial precedents, was deemed sound and consistent. The ITAT maintained judicial consistency between the two assessment years, dismissing both Revenue's appeals and assessee's Cross Objections. All appeals were dismissed without costs, affirming the CIT(A)'s orders. en-us Tue, 12 Feb 2019 00:00:00 +0530 Fri, 19 Apr 2019 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378720 The ITAT Mumbai upheld the CIT(A)'s decision to allow deduction u/s 80IB(10) on a pro-rata basis for AY 2013-14 and 2014-15, despite alleged violations of the IT Act. The Revenue's appeals were dismissed as the CIT(A)'s reasoning, supported by judicial precedents, was deemed sound and consistent. The ITAT maintained judicial consistency between the two assessment years, dismissing both Revenue's appeals and assessee's Cross Objections. All appeals were dismissed without costs, affirming the CIT(A)'s orders. Case-Laws Income Tax Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378720