https://www.taxtmi.com/caselaws?id=213944 The High Court set aside the Tribunal's order of remand, finding no justification for reassessment, and allowed the appeals in favor of the appellant, with no costs incurred. The Court upheld the appellant's claim of deduction under Section 10B, stating that all conditions for exemption were satisfied, and found compliance with Rule 46A of the Income Tax Rules, 1962, as the evidence was duly verified by the Assessing Officer. en-us Mon, 02 Apr 2012 00:00:00 +0530 Tue, 12 Jun 2012 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213944 The High Court set aside the Tribunal's order of remand, finding no justification for reassessment, and allowed the appeals in favor of the appellant, with no costs incurred. The Court upheld the appellant's claim of deduction under Section 10B, stating that all conditions for exemption were satisfied, and found compliance with Rule 46A of the Income Tax Rules, 1962, as the evidence was duly verified by the Assessing Officer. Case-Laws Income Tax Mon, 02 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213944