https://www.taxtmi.com/caselaws?id=309355 The ITAT Delhi upheld the CIT(A)'s decision allowing the Assessee's claim of deduction u/s 80IA of the Income Tax Act. The Revenue's appeal was dismissed as it failed to provide evidence to counter previous Tribunal decisions supporting the Assessee's eligibility for the deduction. The ITAT emphasized the importance of consistency in decisions and the requirement for substantial evidence to challenge established precedents. The judgment clarified the criteria for claiming deductions under section 80IA and highlighted the need for clear demonstration of changes in legal interpretations to warrant a different outcome. en-us Wed, 31 Aug 2022 00:00:00 +0530 Sun, 27 Aug 2023 11:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309355 The ITAT Delhi upheld the CIT(A)'s decision allowing the Assessee's claim of deduction u/s 80IA of the Income Tax Act. The Revenue's appeal was dismissed as it failed to provide evidence to counter previous Tribunal decisions supporting the Assessee's eligibility for the deduction. The ITAT emphasized the importance of consistency in decisions and the requirement for substantial evidence to challenge established precedents. The judgment clarified the criteria for claiming deductions under section 80IA and highlighted the need for clear demonstration of changes in legal interpretations to warrant a different outcome. Case-Laws Income Tax Wed, 31 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309355