https://www.taxtmi.com/caselaws?id=284898 The Tribunal allowed the appeal, overturning the CIT(A) order disallowing the deduction under section 80IB for the assessment year 2009-10. The Tribunal considered the favorable precedent from a previous year and another supporting case, concluding that the disallowance under section 40(a)(ia) should not impact the entitlement to deduction under section 80IB. As the previous order was unchallenged, the Tribunal ruled in favor of the assessee, allowing the deduction under section 80IB. en-us Tue, 16 Feb 2016 00:00:00 +0530 Mon, 16 Dec 2019 13:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284898 The Tribunal allowed the appeal, overturning the CIT(A) order disallowing the deduction under section 80IB for the assessment year 2009-10. The Tribunal considered the favorable precedent from a previous year and another supporting case, concluding that the disallowance under section 40(a)(ia) should not impact the entitlement to deduction under section 80IB. As the previous order was unchallenged, the Tribunal ruled in favor of the assessee, allowing the deduction under section 80IB. Case-Laws Income Tax Tue, 16 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284898