https://www.taxtmi.com/caselaws?id=281389 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision that the assessee-firm was eligible for deduction under Section 80IB(10) of the Income Tax Act, 1961. The Tribunal found that the assessee had fulfilled all conditions for the deduction, including maintaining separate accounts for units and not exceeding the prescribed limit of 1500 sq. ft. The Revenue's appeals were dismissed as they failed to provide substantial evidence contradicting the assessee's compliance. The Tribunal affirmed the eligibility for deduction, and the order was pronounced on 3rd August 2018. en-us Fri, 03 Aug 2018 00:00:00 +0530 Mon, 17 Jun 2019 21:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281389 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision that the assessee-firm was eligible for deduction under Section 80IB(10) of the Income Tax Act, 1961. The Tribunal found that the assessee had fulfilled all conditions for the deduction, including maintaining separate accounts for units and not exceeding the prescribed limit of 1500 sq. ft. The Revenue's appeals were dismissed as they failed to provide substantial evidence contradicting the assessee's compliance. The Tribunal affirmed the eligibility for deduction, and the order was pronounced on 3rd August 2018. Case-Laws Income Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281389