https://www.taxtmi.com/caselaws?id=432008 The Revenue's appeal against the deletion of disallowance under section 80IC was dismissed by the ITAT. The Ld. CIT(A) ruled in favor of the assessee, emphasizing that the deduction was supported by audit reports and financial statements, with no defects pointed out. The ITAT upheld this decision, stating that without specific reasons for disallowance and considering complete details were provided, the disallowance was not justified. The assessee's Cross Objections challenging additions made without incriminating material were dismissed as the ITAT upheld the Ld. CIT(A)'s order. All appeals and objections were dismissed, affirming the Ld. CIT(A)'s decision for all Assessment Years. en-us Fri, 23 Dec 2022 00:00:00 +0530 Mon, 26 Dec 2022 09:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432008 The Revenue's appeal against the deletion of disallowance under section 80IC was dismissed by the ITAT. The Ld. CIT(A) ruled in favor of the assessee, emphasizing that the deduction was supported by audit reports and financial statements, with no defects pointed out. The ITAT upheld this decision, stating that without specific reasons for disallowance and considering complete details were provided, the disallowance was not justified. The assessee's Cross Objections challenging additions made without incriminating material were dismissed as the ITAT upheld the Ld. CIT(A)'s order. All appeals and objections were dismissed, affirming the Ld. CIT(A)'s decision for all Assessment Years. Case-Laws Income Tax Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432008