https://www.taxtmi.com/caselaws?id=208593 The Tribunal upheld the Commissioner of Income-tax's decision to invoke section 263, emphasizing the Assessing Officer's duty to conduct a thorough investigation. The Tribunal allowed the assessee's appeal regarding the re-computation of deduction under section 10A, following the precedent in ITO v. Sak Soft Ltd. The matter of allocation of establishment expenses was remanded to the AO for fresh examination to ensure a fair opportunity for the assessee. The Tribunal stressed the importance of a detailed and reasoned order from the AO after proper investigation. en-us Wed, 20 Jan 2010 00:00:00 +0530 Thu, 30 May 2013 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208593 The Tribunal upheld the Commissioner of Income-tax's decision to invoke section 263, emphasizing the Assessing Officer's duty to conduct a thorough investigation. The Tribunal allowed the assessee's appeal regarding the re-computation of deduction under section 10A, following the precedent in ITO v. Sak Soft Ltd. The matter of allocation of establishment expenses was remanded to the AO for fresh examination to ensure a fair opportunity for the assessee. The Tribunal stressed the importance of a detailed and reasoned order from the AO after proper investigation. Case-Laws Income Tax Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208593