https://www.taxtmi.com/caselaws?id=392144 The High Court dismissed the Tax Appeal, upholding the ITAT's decision on all issues raised by the Revenue. The Court found no substantial questions of law in the ITAT's decisions regarding setting aside the order under section 263, allowing deduction under section 80IB without original assessment inquiry, basing deduction under section 80IB(10) on total income, and applying the rule of consistency for deduction under section 80IB(10). en-us Mon, 03 Feb 2020 00:00:00 +0530 Fri, 14 Feb 2020 09:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392144 The High Court dismissed the Tax Appeal, upholding the ITAT's decision on all issues raised by the Revenue. The Court found no substantial questions of law in the ITAT's decisions regarding setting aside the order under section 263, allowing deduction under section 80IB without original assessment inquiry, basing deduction under section 80IB(10) on total income, and applying the rule of consistency for deduction under section 80IB(10). Case-Laws Income Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392144