https://www.taxtmi.com/caselaws?id=428901 The ITAT dismissed the appeal filed by the Assessing Officer, favoring the assessee in a case concerning the deduction claim under Section 80IB of the Income-tax Act for A.Y. 2008-09. The ITAT highlighted that as the original basis for reopening the assessment ceased to exist due to a previous decision, the challenge against the deduction under Section 80IB could not be upheld. en-us Tue, 11 Oct 2022 00:00:00 +0530 Thu, 13 Oct 2022 08:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428901 The ITAT dismissed the appeal filed by the Assessing Officer, favoring the assessee in a case concerning the deduction claim under Section 80IB of the Income-tax Act for A.Y. 2008-09. The ITAT highlighted that as the original basis for reopening the assessment ceased to exist due to a previous decision, the challenge against the deduction under Section 80IB could not be upheld. Case-Laws Income Tax Tue, 11 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428901