https://www.taxtmi.com/caselaws?id=226191 The Tribunal largely dismissed the Revenue's appeal and partly allowed the assessee's appeal for statistical purposes. Specific directions were given for each issue, with several matters remitted back to the AO for fresh examination. The AO's denial of deduction under Section 80-IB for a new unit at Daman was upheld by the CIT(A), but the Tribunal admitted additional evidence and directed a speaking order for reevaluation. Overall, the Tribunal's decisions were in favor of the assessee on various grounds, providing detailed reasoning and referencing relevant legal precedents. en-us Fri, 15 Feb 2013 00:00:00 +0530 Sat, 30 Mar 2013 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226191 The Tribunal largely dismissed the Revenue's appeal and partly allowed the assessee's appeal for statistical purposes. Specific directions were given for each issue, with several matters remitted back to the AO for fresh examination. The AO's denial of deduction under Section 80-IB for a new unit at Daman was upheld by the CIT(A), but the Tribunal admitted additional evidence and directed a speaking order for reevaluation. Overall, the Tribunal's decisions were in favor of the assessee on various grounds, providing detailed reasoning and referencing relevant legal precedents. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226191