https://www.taxtmi.com/caselaws?id=407142 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's decision to allow the full deduction under section 80IB(10). The Commissioner's decision was based on the partnership deed dated 01.04.2006 and the lack of opportunity provided by the Assessing Officer to the assessee to explain the facts. The Tribunal found no contrary facts or law to warrant a different view, affirming the Commissioner's order in favor of the assessee. en-us Wed, 21 Apr 2021 00:00:00 +0530 Sat, 01 May 2021 09:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407142 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's decision to allow the full deduction under section 80IB(10). The Commissioner's decision was based on the partnership deed dated 01.04.2006 and the lack of opportunity provided by the Assessing Officer to the assessee to explain the facts. The Tribunal found no contrary facts or law to warrant a different view, affirming the Commissioner's order in favor of the assessee. Case-Laws Income Tax Wed, 21 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407142