https://www.taxtmi.com/caselaws?id=421596 The Tribunal dismissed all three appeals of the revenue, upholding the CIT(A)'s decisions to allow the deductions claimed by the assessee under Section 80-IA(4)(iii) for the respective assessment years. The judgments emphasized the binding nature of High Court directives and CBDT circulars, as well as the correct interpretation of the Income Tax Act's provisions. en-us Wed, 16 Mar 2022 00:00:00 +0530 Wed, 27 Apr 2022 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421596 The Tribunal dismissed all three appeals of the revenue, upholding the CIT(A)'s decisions to allow the deductions claimed by the assessee under Section 80-IA(4)(iii) for the respective assessment years. The judgments emphasized the binding nature of High Court directives and CBDT circulars, as well as the correct interpretation of the Income Tax Act's provisions. Case-Laws Income Tax Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421596