https://www.taxtmi.com/caselaws?id=298838 The appeals by the department were dismissed for both assessment years, affirming the allowance of deductions under section 80IA of the Income Tax Act. The ITAT upheld the CIT(A)'s decision based on past rulings, agreements with port authorities, and consistency in the assessee's activities. The judgments stressed the importance of meeting statutory conditions for claiming deductions and the significance of documentary evidence and legal precedents in determining eligibility for tax deductions. en-us Wed, 08 Jul 2015 00:00:00 +0530 Tue, 23 Nov 2021 06:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298838 The appeals by the department were dismissed for both assessment years, affirming the allowance of deductions under section 80IA of the Income Tax Act. The ITAT upheld the CIT(A)'s decision based on past rulings, agreements with port authorities, and consistency in the assessee's activities. The judgments stressed the importance of meeting statutory conditions for claiming deductions and the significance of documentary evidence and legal precedents in determining eligibility for tax deductions. Case-Laws Income Tax Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298838