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In favour of assessee.We set-aside the order of the lower authorities and direct the Assessing officer to allow the deduction u/s 80IC of the Act.

Shanti Prime Publication Pvt. Ltd.

Sec. 80IC of Income Tax Act, 1961— Deduction —SHRI KARAN RAWAT vs. ITO.[2020] 24 ITCD Online 019 (ITAT-JAIPUR)

In favour of assessee.We set-aside the order of the lower authorities and direct the Assessing officer to allow the deduction u/s 80IC of the Act.

Shanti Prime Publication Pvt. Ltd.

Sec. 80IC of Income Tax Act, 1961— Deduction —SHRI KARAN RAWAT vs. ITO.[2020] 24 ITCD Online 019 (ITAT-JAIPUR)

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