https://www.taxtmi.com/caselaws?id=390513 The Tribunal upheld the CIT(A)'s order, ruling in favor of the assessee regarding the deduction under Section 80 IC of the Income Tax Act. It found no concealment or furnishing of inaccurate particulars, stating that disclosing all material particulars in the original return sufficed. The Tribunal dismissed the Revenue's appeals and the assessee's cross objections as infructuous, emphasizing substantial justice over technicalities. The decision was rendered on 31st November 2019. en-us Tue, 31 Dec 2019 00:00:00 +0530 Sun, 05 Jan 2020 12:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390513 The Tribunal upheld the CIT(A)'s order, ruling in favor of the assessee regarding the deduction under Section 80 IC of the Income Tax Act. It found no concealment or furnishing of inaccurate particulars, stating that disclosing all material particulars in the original return sufficed. The Tribunal dismissed the Revenue's appeals and the assessee's cross objections as infructuous, emphasizing substantial justice over technicalities. The decision was rendered on 31st November 2019. Case-Laws Income Tax Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390513