https://www.taxtmi.com/caselaws?id=383972 The High Court dismissed the appeal by answering the substantial question of law in favor of the assessee and against the revenue. The court confirmed the order passed by the Income Tax Appellate Tribunal, Bangalore Bench, in the case, aligning with the findings of a previous judgment. The assessee was found entitled to the deduction under Section 10B of the Income Tax Act, even after the merger of firms, based on fulfilling the conditions specified in the Act. en-us Mon, 22 Jul 2019 00:00:00 +0530 Fri, 02 Aug 2019 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383972 The High Court dismissed the appeal by answering the substantial question of law in favor of the assessee and against the revenue. The court confirmed the order passed by the Income Tax Appellate Tribunal, Bangalore Bench, in the case, aligning with the findings of a previous judgment. The assessee was found entitled to the deduction under Section 10B of the Income Tax Act, even after the merger of firms, based on fulfilling the conditions specified in the Act. Case-Laws Income Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383972