https://www.taxtmi.com/caselaws?id=118477 The Tribunal held that the CIT's order under section 263 was not justified as the deduction under section 80-O was allowed after proper application of mind by the Assessing Officer. The different view taken by the CIT did not render the original order erroneous. Therefore, the Tribunal quashed the CIT's order under section 263 for both assessment years, allowing the assessee's appeals. en-us Fri, 24 Feb 2006 00:00:00 +0530 Sat, 30 Jun 2012 18:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118477 The Tribunal held that the CIT's order under section 263 was not justified as the deduction under section 80-O was allowed after proper application of mind by the Assessing Officer. The different view taken by the CIT did not render the original order erroneous. Therefore, the Tribunal quashed the CIT's order under section 263 for both assessment years, allowing the assessee's appeals. Case-Laws Income Tax Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118477