https://www.taxtmi.com/caselaws?id=202205 The Court dismissed the appeals, upholding the decision to remit the case back to the Assessing Officer for eligibility determination under section 80-IB for the assessment year 1997-98. The Tribunal's remittance was deemed appropriate due to the lack of specific findings supporting the deduction claim. The Court found no substantial legal question necessitating review, emphasizing the necessity of detailed findings to support deduction claims. en-us Mon, 05 Oct 2009 00:00:00 +0530 Thu, 27 Dec 2012 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202205 The Court dismissed the appeals, upholding the decision to remit the case back to the Assessing Officer for eligibility determination under section 80-IB for the assessment year 1997-98. The Tribunal's remittance was deemed appropriate due to the lack of specific findings supporting the deduction claim. The Court found no substantial legal question necessitating review, emphasizing the necessity of detailed findings to support deduction claims. Case-Laws Income Tax Mon, 05 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202205