https://www.taxtmi.com/caselaws?id=423241 The Tribunal upheld the CIT-A's decision to delete the disallowances for both assessment years, affirming that the assessee met all conditions under section 10AA and operated independently from the sister concern. The appeals by the Revenue were dismissed, confirming the assessee's entitlement to the claimed deductions. en-us Tue, 31 May 2022 00:00:00 +0530 Thu, 02 Jun 2022 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423241 The Tribunal upheld the CIT-A's decision to delete the disallowances for both assessment years, affirming that the assessee met all conditions under section 10AA and operated independently from the sister concern. The appeals by the Revenue were dismissed, confirming the assessee's entitlement to the claimed deductions. Case-Laws Income Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423241