https://www.taxtmi.com/caselaws?id=236539 The Tribunal concluded that the assessee, a developer of infrastructure projects, is entitled to a deduction under Section 80IA(4) of the Income-tax Act for 19 eligible projects. Despite clear directions, the Assessing Officer denied the deduction, prompting the Tribunal to emphasize its binding nature on lower authorities. The Tribunal reiterated that the Assessing Officer cannot reinterpret its orders and clarified its limited jurisdiction under Section 254(2) to rectify mistakes. It directed the assessee to address grievances regarding consequential orders through fresh appellate proceedings. en-us Thu, 04 Jul 2013 00:00:00 +0530 Fri, 25 Mar 2016 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236539 The Tribunal concluded that the assessee, a developer of infrastructure projects, is entitled to a deduction under Section 80IA(4) of the Income-tax Act for 19 eligible projects. Despite clear directions, the Assessing Officer denied the deduction, prompting the Tribunal to emphasize its binding nature on lower authorities. The Tribunal reiterated that the Assessing Officer cannot reinterpret its orders and clarified its limited jurisdiction under Section 254(2) to rectify mistakes. It directed the assessee to address grievances regarding consequential orders through fresh appellate proceedings. Case-Laws Income Tax Thu, 04 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236539