https://www.taxtmi.com/caselaws?id=287704 The Appellate Tribunal upheld the decision of the CIT(A) to allow the deduction under section 80IA for the assessee company, finding that the unit in question was set up independently for manufacturing micronutrient fertilizers. The Tribunal emphasized that filing the audit report before assessment, as done by the assessee, fulfilled the conditions of section 80IA(7) of the Act. Citing legal precedents, the Tribunal concluded that there was no basis to overturn the CIT(A)'s order. The judgment was delivered by Shri Joginder Singh, Judicial Member, on 19.6.2013. en-us Wed, 19 Jun 2013 00:00:00 +0530 Tue, 28 Apr 2020 18:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287704 The Appellate Tribunal upheld the decision of the CIT(A) to allow the deduction under section 80IA for the assessee company, finding that the unit in question was set up independently for manufacturing micronutrient fertilizers. The Tribunal emphasized that filing the audit report before assessment, as done by the assessee, fulfilled the conditions of section 80IA(7) of the Act. Citing legal precedents, the Tribunal concluded that there was no basis to overturn the CIT(A)'s order. The judgment was delivered by Shri Joginder Singh, Judicial Member, on 19.6.2013. Case-Laws Income Tax Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287704