https://www.taxtmi.com/caselaws?id=298113 The Tribunal allowed the appeal, upholding the appellant's entitlement to the deduction under section 80IC of the Income Tax Act, 1961 for the assessment year 2013-14. The decision was based on consistent legal principles, previous judgments, specific tariff classifications, and interpretation of relevant circulars. The Tribunal directed the deletion of the disallowed amount, emphasizing the establishment of the industrial unit and the classification of the products as key factors in determining eligibility for the deduction. en-us Mon, 06 Jan 2020 00:00:00 +0530 Sat, 24 Sep 2022 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298113 The Tribunal allowed the appeal, upholding the appellant's entitlement to the deduction under section 80IC of the Income Tax Act, 1961 for the assessment year 2013-14. The decision was based on consistent legal principles, previous judgments, specific tariff classifications, and interpretation of relevant circulars. The Tribunal directed the deletion of the disallowed amount, emphasizing the establishment of the industrial unit and the classification of the products as key factors in determining eligibility for the deduction. Case-Laws Income Tax Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298113