https://www.taxtmi.com/caselaws?id=448160 Delhi HC held that determination of whether printing and binding activities occurred at the eligible undertaking for Section 80IC deduction eligibility is a question of fact. The court confirmed CIT(A) and Tribunal findings favoring the assessee, noting no perversity allegations were raised by revenue under Section 260A. Regarding TDS under Section 194H on trade discounts, the court ruled in favor of the assessee following SC precedent in Ahmedabad Stamp Vendors Association case, covering the Section 40(a)(ia) issue. en-us Wed, 10 Jan 2024 00:00:00 +0530 Thu, 29 Aug 2024 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448160 Delhi HC held that determination of whether printing and binding activities occurred at the eligible undertaking for Section 80IC deduction eligibility is a question of fact. The court confirmed CIT(A) and Tribunal findings favoring the assessee, noting no perversity allegations were raised by revenue under Section 260A. Regarding TDS under Section 194H on trade discounts, the court ruled in favor of the assessee following SC precedent in Ahmedabad Stamp Vendors Association case, covering the Section 40(a)(ia) issue. Case-Laws Income Tax Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448160