https://www.taxtmi.com/caselaws?id=462744 ITAT Chandigarh dismissed Revenue's appeal regarding section 80IC deduction claims. The tribunal upheld CIT(A)'s decision allowing deduction on job work charges, noting consistent favorable decisions from AY 2007-08 to 2013-14 without distinguishing facts. The AO's 10% profit reduction was rejected as estimate-based without evidence of expenses for know-how or goodwill between units. Provisions of sections 80IA(8) and 80IA(10) were deemed inapplicable absent inter-unit transactions. The assessee's deduction claims on job work income and indirect benefits were allowed. en-us Fri, 18 Jan 2019 00:00:00 +0530 Sat, 12 Jul 2025 11:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462744 ITAT Chandigarh dismissed Revenue's appeal regarding section 80IC deduction claims. The tribunal upheld CIT(A)'s decision allowing deduction on job work charges, noting consistent favorable decisions from AY 2007-08 to 2013-14 without distinguishing facts. The AO's 10% profit reduction was rejected as estimate-based without evidence of expenses for know-how or goodwill between units. Provisions of sections 80IA(8) and 80IA(10) were deemed inapplicable absent inter-unit transactions. The assessee's deduction claims on job work income and indirect benefits were allowed. Case-Laws Income Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462744