https://www.taxtmi.com/caselaws?id=303520 The Tribunal granted the assessee deduction under section 80IB of the Income Tax Act, following its previous decision in favor of the assessee. The Tribunal upheld the deletion of addition on account of electricity expenditure, emphasizing proper documentation and commercial expediency. Additionally, the Tribunal dismissed the Revenue's appeal regarding wind mill maintenance expenses, finding no grounds for disallowance and emphasizing the lack of evidence of wrongdoing. Overall, the Tribunal's decision favored the assessee on all issues, ensuring a just outcome based on legal principles. en-us Fri, 04 Dec 2015 00:00:00 +0530 Wed, 27 Jul 2022 21:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303520 The Tribunal granted the assessee deduction under section 80IB of the Income Tax Act, following its previous decision in favor of the assessee. The Tribunal upheld the deletion of addition on account of electricity expenditure, emphasizing proper documentation and commercial expediency. Additionally, the Tribunal dismissed the Revenue's appeal regarding wind mill maintenance expenses, finding no grounds for disallowance and emphasizing the lack of evidence of wrongdoing. Overall, the Tribunal's decision favored the assessee on all issues, ensuring a just outcome based on legal principles. Case-Laws Income Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303520