https://www.taxtmi.com/caselaws?id=239598 The Tribunal upheld the CIT's invocation of section 263, finding the assessment order erroneous as the AO failed to consider the statutory condition of project completion for claiming deduction under section 80 IB(10). The doctrine of merger was deemed inapplicable as the completion issue was not addressed in the appellate order. The appeal was dismissed, affirming the assessment's error and prejudicial impact on Revenue interests. en-us Wed, 13 Mar 2013 00:00:00 +0530 Sat, 16 Nov 2013 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239598 The Tribunal upheld the CIT's invocation of section 263, finding the assessment order erroneous as the AO failed to consider the statutory condition of project completion for claiming deduction under section 80 IB(10). The doctrine of merger was deemed inapplicable as the completion issue was not addressed in the appellate order. The appeal was dismissed, affirming the assessment's error and prejudicial impact on Revenue interests. Case-Laws Income Tax Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239598