https://www.taxtmi.com/caselaws?id=409848 The Tribunal upheld the decisions of the CIT(A) in both issues, dismissing the Revenue's appeal. The Assessee's deduction claims under sections 80IA/80IB and 80M were allowed, as the computations aligned with the Act's provisions. The Tribunal emphasized that profits were derived from specific units, and no errors were found in the CIT(A)'s findings. The judgment clarified the proper application of tax laws, ensuring a just resolution of the disputes. en-us Fri, 16 Jul 2021 00:00:00 +0530 Sat, 17 Jul 2021 07:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409848 The Tribunal upheld the decisions of the CIT(A) in both issues, dismissing the Revenue's appeal. The Assessee's deduction claims under sections 80IA/80IB and 80M were allowed, as the computations aligned with the Act's provisions. The Tribunal emphasized that profits were derived from specific units, and no errors were found in the CIT(A)'s findings. The judgment clarified the proper application of tax laws, ensuring a just resolution of the disputes. Case-Laws Income Tax Fri, 16 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409848