https://www.taxtmi.com/caselaws?id=382394 The High Court upheld the Tribunal's decision in favor of the assessee, finding no substantial questions of law in the issues raised by the Revenue. The disallowance under Section 80IB(10) was overturned as the conditions were deemed satisfied, and the Revenue's argument regarding the assessment year interpretation was rejected. Additionally, the High Court affirmed the Tribunal's decision to set aside the DRP's order due to misinterpretation, dismissing the tax case appeal without costs. en-us Tue, 11 Jun 2019 00:00:00 +0530 Mon, 01 Jul 2019 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382394 The High Court upheld the Tribunal's decision in favor of the assessee, finding no substantial questions of law in the issues raised by the Revenue. The disallowance under Section 80IB(10) was overturned as the conditions were deemed satisfied, and the Revenue's argument regarding the assessment year interpretation was rejected. Additionally, the High Court affirmed the Tribunal's decision to set aside the DRP's order due to misinterpretation, dismissing the tax case appeal without costs. Case-Laws Income Tax Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382394