https://www.taxtmi.com/caselaws?id=216411 The ITAT partly allowed the appeal, upholding the CIT's order under section 263 as valid and providing directions on issues related to the deduction claimed under section 80IA, applicability of TDS provisions and section 40a(ia), and examination of section 40A(2)(b) concerning the purchase of a film. The ITAT directed the AO to make necessary adjustments and verifications, emphasizing the importance of correctly applying the relevant provisions of the Income Tax Act. en-us Fri, 22 Jun 2012 00:00:00 +0530 Tue, 21 Aug 2012 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216411 The ITAT partly allowed the appeal, upholding the CIT's order under section 263 as valid and providing directions on issues related to the deduction claimed under section 80IA, applicability of TDS provisions and section 40a(ia), and examination of section 40A(2)(b) concerning the purchase of a film. The ITAT directed the AO to make necessary adjustments and verifications, emphasizing the importance of correctly applying the relevant provisions of the Income Tax Act. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216411