2022 (11) TMI 1507

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..... al to earlier years and follow the precedence and direct the AO to grant deduction u/s 80IB(10) - See M/S. S.N. BUILDERS DEVELOPERS [ 2019 (12) TMI 666 - ITAT BANGALORE] Disallowance u/s 40(a)(ia) - non- deduction of TDS on provision for expenses -The second question of law is also covered against the Revenue in M/s. Toyota Kirloskar Motor (R) Ltd., [ 2021 (4) TMI 276 - KARNATAKA HIGH COURT] and M .....

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..... Another Vs. M/s.S.N.Builders Developers ITA No.240/2015 (D.D.07.01.2021) . The second question of law is also covered against the Revenue in M/s. Toyota Kirloskar Motor (R) Ltd., Vs. The Income Tax Officer ITA No.245/2018 (D.D.24.03.2021) and The Income Tax Officer Vs. M/s. Toyota Kirloskar Motor (P) Ltd RP.No.261/2021 (D.D.21.10.2022) . 4. Shri Sanmathi, in his usual fairness, does not dispute th .....

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