https://www.taxtmi.com/caselaws?id=215549 The Tribunal set aside the CIT(A)'s disallowance of deduction under section 80IB(10) for assessment years 2005-06 to 2007-08 in a case involving the Kores group. The decision emphasized the assessee's right to cross-examine individuals whose statements influenced tax assessments, leading to a remand for cross-examination and a reasoned order. Additionally, disputes on disallowances for bogus purchases, labour charges, and stock items were remanded for further examination, highlighting the importance of procedural fairness in tax disputes. en-us Wed, 06 Jun 2012 00:00:00 +0530 Mon, 06 Aug 2012 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215549 The Tribunal set aside the CIT(A)'s disallowance of deduction under section 80IB(10) for assessment years 2005-06 to 2007-08 in a case involving the Kores group. The decision emphasized the assessee's right to cross-examine individuals whose statements influenced tax assessments, leading to a remand for cross-examination and a reasoned order. Additionally, disputes on disallowances for bogus purchases, labour charges, and stock items were remanded for further examination, highlighting the importance of procedural fairness in tax disputes. Case-Laws Income Tax Wed, 06 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215549