https://www.taxtmi.com/caselaws?id=410496 The Tribunal dismissed all appeals of the Revenue and Cross-Objections of the Assessee concerning the CIT (A) order for the assessment years 2009-10 to 2011-12. The appeals by the Revenue were found not maintainable due to the tax-neutral nature of adjustments made under section 80-IC, resulting in nil tax demand. Additionally, based on a CBDT Circular, all Revenue appeals were dismissed as the tax effect did not exceed the prescribed limit. The Tribunal's decision was pronounced on 30/07/2021. en-us Fri, 30 Jul 2021 00:00:00 +0530 Tue, 03 Aug 2021 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410496 The Tribunal dismissed all appeals of the Revenue and Cross-Objections of the Assessee concerning the CIT (A) order for the assessment years 2009-10 to 2011-12. The appeals by the Revenue were found not maintainable due to the tax-neutral nature of adjustments made under section 80-IC, resulting in nil tax demand. Additionally, based on a CBDT Circular, all Revenue appeals were dismissed as the tax effect did not exceed the prescribed limit. The Tribunal's decision was pronounced on 30/07/2021. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410496