https://www.taxtmi.com/caselaws?id=215747 The Tribunal held that the assessment order for the assessment year 2004-05, allowing the deduction under section 10A, was not erroneous or prejudicial to the Revenue. The Tribunal set aside the Commissioner's order under section 263, ruling in favor of the assessee. It emphasized the retrospective effect of the omission of section 10A(9) and affirmed the correct application of law by the Assessing Officer for that assessment year. en-us Fri, 10 Aug 2012 00:00:00 +0530 Tue, 28 May 2013 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215747 The Tribunal held that the assessment order for the assessment year 2004-05, allowing the deduction under section 10A, was not erroneous or prejudicial to the Revenue. The Tribunal set aside the Commissioner's order under section 263, ruling in favor of the assessee. It emphasized the retrospective effect of the omission of section 10A(9) and affirmed the correct application of law by the Assessing Officer for that assessment year. Case-Laws Income Tax Fri, 10 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215747