https://www.taxtmi.com/caselaws?id=239236 The Tribunal set aside the matter to the file of the CIT(A) for reconsideration, directing the CIT(A) to give the assessing officer a reasonable opportunity to be heard and to make further inquiries if necessary. The appeals filed by the revenue were allowed for statistical purposes, emphasizing the need for a more detailed and evidence-based review of the claimed development expenses. en-us Fri, 03 May 2013 00:00:00 +0530 Sat, 09 Nov 2013 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239236 The Tribunal set aside the matter to the file of the CIT(A) for reconsideration, directing the CIT(A) to give the assessing officer a reasonable opportunity to be heard and to make further inquiries if necessary. The appeals filed by the revenue were allowed for statistical purposes, emphasizing the need for a more detailed and evidence-based review of the claimed development expenses. Case-Laws Income Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239236