https://www.taxtmi.com/caselaws?id=398124 The High Court admitted the appeal on two substantial questions regarding the timing of the plea on receipt treatment and contestation of deduction under Section 80IAB. The Court found in favor of the assessee on the deduction under Section 80IB(10), citing fulfillment of conditions for the claim. Additionally, the disallowance of interest expenditure under Section 36(1)(iii) was reversed due to the assessee's demonstrated excess own funds and substantial interest earnings. The appeal was dismissed on the grounds that the proposed questions did not constitute substantial questions of law. en-us Mon, 13 Jan 2020 00:00:00 +0530 Mon, 07 Sep 2020 10:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398124 The High Court admitted the appeal on two substantial questions regarding the timing of the plea on receipt treatment and contestation of deduction under Section 80IAB. The Court found in favor of the assessee on the deduction under Section 80IB(10), citing fulfillment of conditions for the claim. Additionally, the disallowance of interest expenditure under Section 36(1)(iii) was reversed due to the assessee's demonstrated excess own funds and substantial interest earnings. The appeal was dismissed on the grounds that the proposed questions did not constitute substantial questions of law. Case-Laws Income Tax Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398124