https://www.taxtmi.com/caselaws?id=772044 ITAT MUMBAI held that the CIT(A) properly entertained the assessee's challenge to denial of deduction under s.80IA despite adjustments made under s.143(1), rejecting Revenue's contention that the appeal did not arise from the s.143(3) order. Deduction under s.80IA must be allowed from Gross Total Income and the AO was directed to verify and grant the deduction. The Tribunal held amendments to s.14A are not retrospectively applicable, and directed allowance of credit for Dividend Distribution Tax on verification of challan/Form 26AS and recomputation of interest/demand. Ground allowed for statistical purposes. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 10 Nov 2025 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772044 ITAT MUMBAI held that the CIT(A) properly entertained the assessee's challenge to denial of deduction under s.80IA despite adjustments made under s.143(1), rejecting Revenue's contention that the appeal did not arise from the s.143(3) order. Deduction under s.80IA must be allowed from Gross Total Income and the AO was directed to verify and grant the deduction. The Tribunal held amendments to s.14A are not retrospectively applicable, and directed allowance of credit for Dividend Distribution Tax on verification of challan/Form 26AS and recomputation of interest/demand. Ground allowed for statistical purposes. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772044