https://www.taxtmi.com/caselaws?id=466923 Claim for deduction under Section 80IB(10)(a) was examined and, following principles applied in a concurrently decided leading appeal, the statutory conditions for the deduction were found unmet; therefore the deduction is not allowable and the Tribunal's allowance is set aside with the Assessing Officer's disallowance affirmed. The decision emphasises that entitlement to the tax incentive depends on strict satisfaction of the statute's conditions and appellate relief cannot be granted where those conditions are not satisfied. en-us Fri, 21 Aug 2015 00:00:00 +0530 Thu, 26 Feb 2026 03:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466923 Claim for deduction under Section 80IB(10)(a) was examined and, following principles applied in a concurrently decided leading appeal, the statutory conditions for the deduction were found unmet; therefore the deduction is not allowable and the Tribunal's allowance is set aside with the Assessing Officer's disallowance affirmed. The decision emphasises that entitlement to the tax incentive depends on strict satisfaction of the statute's conditions and appellate relief cannot be granted where those conditions are not satisfied. Case-Laws Income Tax Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466923