https://www.taxtmi.com/caselaws?id=290450 The Appellate Tribunal allowed the Revenue's appeal challenging the deduction claimed by the assessee under section 80IA(4)(iii) of the Income Tax Act for the Assessment Year 2004-05. The Tribunal acknowledged the previous unfavorable decision but noted the High Court's admission of substantial questions of law, indicating a potential reversal in the future. Consequently, the Tribunal directed the Assessing Officer to amend the order if the issue is decided in favor of the assessee by higher authorities. en-us Wed, 26 Nov 2014 00:00:00 +0530 Sun, 27 Sep 2020 12:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290450 The Appellate Tribunal allowed the Revenue's appeal challenging the deduction claimed by the assessee under section 80IA(4)(iii) of the Income Tax Act for the Assessment Year 2004-05. The Tribunal acknowledged the previous unfavorable decision but noted the High Court's admission of substantial questions of law, indicating a potential reversal in the future. Consequently, the Tribunal directed the Assessing Officer to amend the order if the issue is decided in favor of the assessee by higher authorities. Case-Laws Income Tax Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290450