https://www.taxtmi.com/caselaws?id=33034 The Court upheld the Tribunal's decision, allowing the assessee, a Limited Company, to claim deductions under Sections 80I or 80IA of the Income-tax Act for undisclosed income during block assessments from 1986-87 to 06.01.1996. The Court considered the amended provisions retrospectively applicable and ruled in favor of the assessee, affirming their entitlement to deductions. The judgment concluded by answering the referred question affirmatively, with no costs imposed. en-us Tue, 03 Feb 2009 00:00:00 +0530 Fri, 24 Jul 2009 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33034 The Court upheld the Tribunal's decision, allowing the assessee, a Limited Company, to claim deductions under Sections 80I or 80IA of the Income-tax Act for undisclosed income during block assessments from 1986-87 to 06.01.1996. The Court considered the amended provisions retrospectively applicable and ruled in favor of the assessee, affirming their entitlement to deductions. The judgment concluded by answering the referred question affirmatively, with no costs imposed. Case-Laws Income Tax Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33034