https://www.taxtmi.com/caselaws?id=398984 The Tribunal upheld the Commissioner's decision to allow the deduction under Sec. 80IA(4)(iii) for the assessment year 2012-13. Relying on past allowances, consistency in assessments, and lack of new evidence presented by the Revenue, the Tribunal dismissed the appeal on 25th September 2020. The decision aligned with the precedent set in the assessee's case for the previous assessment year, where the deduction was correctly allowed. en-us Fri, 25 Sep 2020 00:00:00 +0530 Mon, 28 Sep 2020 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398984 The Tribunal upheld the Commissioner's decision to allow the deduction under Sec. 80IA(4)(iii) for the assessment year 2012-13. Relying on past allowances, consistency in assessments, and lack of new evidence presented by the Revenue, the Tribunal dismissed the appeal on 25th September 2020. The decision aligned with the precedent set in the assessee's case for the previous assessment year, where the deduction was correctly allowed. Case-Laws Income Tax Fri, 25 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398984