https://www.taxtmi.com/caselaws?id=403675 The Tribunal upheld the appellant's entitlement to the deduction under section 80IA of the Income-tax Act, noting consistency with previous orders. Additionally, the Tribunal confirmed BIAL's classification as a statutory body based on a judgment of the High Court of Karnataka. The Revenue's appeal was dismissed, and the decision was rendered on January 27, 2021. en-us Wed, 27 Jan 2021 00:00:00 +0530 Fri, 05 Feb 2021 06:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403675 The Tribunal upheld the appellant's entitlement to the deduction under section 80IA of the Income-tax Act, noting consistency with previous orders. Additionally, the Tribunal confirmed BIAL's classification as a statutory body based on a judgment of the High Court of Karnataka. The Revenue's appeal was dismissed, and the decision was rendered on January 27, 2021. Case-Laws Income Tax Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403675