https://www.taxtmi.com/caselaws?id=232325 The tribunal set aside the CIT(A)'s decision on the deduction issue under section 80P(2)(a)(vi) and directed a fresh consideration by the assessing officer. The issue of disallowance under section 40(a)(ia) was also remanded for further examination. The appeal by the revenue and the Cross Objection by the assessee were treated as allowed for statistical purposes, pending reassessment by the assessing officer. en-us Fri, 12 Apr 2013 00:00:00 +0530 Thu, 07 Apr 2022 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=232325 The tribunal set aside the CIT(A)'s decision on the deduction issue under section 80P(2)(a)(vi) and directed a fresh consideration by the assessing officer. The issue of disallowance under section 40(a)(ia) was also remanded for further examination. The appeal by the revenue and the Cross Objection by the assessee were treated as allowed for statistical purposes, pending reassessment by the assessing officer. Case-Laws Income Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=232325