https://www.taxtmi.com/caselaws?id=413365 The Tribunal upheld the Ld. CIT(Appeal)'s decision, dismissing the Revenue's grounds for the assessment years 2010-11 & 2011-12. The judgments, pronounced on October 7, 2021, affirmed the allowability of proportionate deduction under Section 80IB(10) for the "Sapphire Park" project, in line with the principle of proportionality established by previous judicial decisions. en-us Thu, 07 Oct 2021 00:00:00 +0530 Sat, 09 Oct 2021 08:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413365 The Tribunal upheld the Ld. CIT(Appeal)'s decision, dismissing the Revenue's grounds for the assessment years 2010-11 & 2011-12. The judgments, pronounced on October 7, 2021, affirmed the allowability of proportionate deduction under Section 80IB(10) for the "Sapphire Park" project, in line with the principle of proportionality established by previous judicial decisions. Case-Laws Income Tax Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413365