https://www.taxtmi.com/caselaws?id=410391 The Tribunal upheld the ld.CIT(A)'s decision, allowing the deduction under section 80IAB for the assessee engaged in development, operation, and maintenance of a Special Economic Zone (SEZ). The Tribunal found the assessee eligible for the deduction as their activities included operation and maintenance of the SEZ, in line with previous orders and Tribunal decisions. The judgment emphasizes consistency in applying legal principles across assessment years and the relevance of past rulings in determining eligibility for deductions under the Income Tax Act. en-us Wed, 28 Jul 2021 00:00:00 +0530 Fri, 30 Jul 2021 21:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410391 The Tribunal upheld the ld.CIT(A)'s decision, allowing the deduction under section 80IAB for the assessee engaged in development, operation, and maintenance of a Special Economic Zone (SEZ). The Tribunal found the assessee eligible for the deduction as their activities included operation and maintenance of the SEZ, in line with previous orders and Tribunal decisions. The judgment emphasizes consistency in applying legal principles across assessment years and the relevance of past rulings in determining eligibility for deductions under the Income Tax Act. Case-Laws Income Tax Wed, 28 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410391