https://www.taxtmi.com/caselaws?id=411190 The Tribunal upheld the CIT(A)'s decision, confirming that the Karnataka High Court found no violation of conditions and reinstated approval for 16 distinct units allocated to M/s TCS. Consequently, the CIT(A) rightfully directed the A.O. to allow the deduction under section 80IA(4)(iii) of the I.T. Act. The Revenue's appeals were dismissed, affirming the CIT(A)'s order as lawful. The judgment was issued on 17th August 2021. en-us Tue, 17 Aug 2021 00:00:00 +0530 Thu, 19 Aug 2021 04:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411190 The Tribunal upheld the CIT(A)'s decision, confirming that the Karnataka High Court found no violation of conditions and reinstated approval for 16 distinct units allocated to M/s TCS. Consequently, the CIT(A) rightfully directed the A.O. to allow the deduction under section 80IA(4)(iii) of the I.T. Act. The Revenue's appeals were dismissed, affirming the CIT(A)'s order as lawful. The judgment was issued on 17th August 2021. Case-Laws Income Tax Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411190