https://www.taxtmi.com/caselaws?id=55003 The Tribunal upheld the CIT(A)'s decisions in favor of the assessee. It confirmed eligibility for deductions under sections 80HH and 80-I, noting the employment of 17 workers and the establishment of an independent unit. The disallowance of a claim for loss on rejected goods was overturned, as the assessee provided sufficient evidence. Additionally, building maintenance expenses were correctly treated as revenue expenditures, not capital expenses. The Tribunal dismissed the Revenue's appeals for both assessment years, affirming the CIT(A)'s decisions on all grounds. en-us Mon, 31 Mar 2003 00:00:00 +0530 Tue, 23 Nov 2010 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55003 The Tribunal upheld the CIT(A)'s decisions in favor of the assessee. It confirmed eligibility for deductions under sections 80HH and 80-I, noting the employment of 17 workers and the establishment of an independent unit. The disallowance of a claim for loss on rejected goods was overturned, as the assessee provided sufficient evidence. Additionally, building maintenance expenses were correctly treated as revenue expenditures, not capital expenses. The Tribunal dismissed the Revenue's appeals for both assessment years, affirming the CIT(A)'s decisions on all grounds. Case-Laws Income Tax Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55003