https://www.taxtmi.com/caselaws?id=434665 The High Court upheld the Tribunal's decision regarding the interpretation of section 80IA(4) of the Income Tax Act, 1961, for the assessment year 2011-12. The court found no substantial question of law as the assessee had previously been allowed a similar deduction for the assessment year 2009-10, and there were no changes in facts or law. The denial of the deduction based on the requirement of certification from the Port Authority and the impact of the withdrawn Board's notification were also dismissed, as consistent views from precedent judgments supported the assessee's eligibility for the deduction. Compliance with the conditions for claiming the deduction was affirmed, leading to the dismissal of the appeal. en-us Mon, 09 Jan 2023 00:00:00 +0530 Tue, 28 Feb 2023 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434665 The High Court upheld the Tribunal's decision regarding the interpretation of section 80IA(4) of the Income Tax Act, 1961, for the assessment year 2011-12. The court found no substantial question of law as the assessee had previously been allowed a similar deduction for the assessment year 2009-10, and there were no changes in facts or law. The denial of the deduction based on the requirement of certification from the Port Authority and the impact of the withdrawn Board's notification were also dismissed, as consistent views from precedent judgments supported the assessee's eligibility for the deduction. Compliance with the conditions for claiming the deduction was affirmed, leading to the dismissal of the appeal. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434665