https://www.taxtmi.com/caselaws?id=435713 The Revenue appealed against the CIT(A)'s decision allowing the assessee's claim for deduction under section 80IB of the Income Tax Act for the Assessment Year 2013-14. The AO had disallowed the deduction, alleging non-compliance with the condition of employing at least 10 workers. The CIT(A) found in favor of the assessee, citing evidence of employing more than 10 workers and consistent deductions in previous and subsequent years. The Tribunal remanded the matter for verification of worker count, emphasizing the principle of consistency in tax assessments. en-us Tue, 14 Mar 2023 00:00:00 +0530 Sat, 25 Mar 2023 08:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435713 The Revenue appealed against the CIT(A)'s decision allowing the assessee's claim for deduction under section 80IB of the Income Tax Act for the Assessment Year 2013-14. The AO had disallowed the deduction, alleging non-compliance with the condition of employing at least 10 workers. The CIT(A) found in favor of the assessee, citing evidence of employing more than 10 workers and consistent deductions in previous and subsequent years. The Tribunal remanded the matter for verification of worker count, emphasizing the principle of consistency in tax assessments. Case-Laws Income Tax Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435713