https://www.taxtmi.com/caselaws?id=239714 The Tribunal partly allowed the appeals for statistical purposes, setting aside the CIT(A)'s orders on various grounds and restoring the issues for fresh examination. The Tribunal emphasized the necessity of evaluating eligibility for deductions under sections 10B and 80HHE and the nature of expenses treated as capital. The issue of penalty under section 271(1)(c) was also remanded for reconsideration based on the new findings. en-us Wed, 20 Mar 2013 00:00:00 +0530 Tue, 19 Nov 2013 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239714 The Tribunal partly allowed the appeals for statistical purposes, setting aside the CIT(A)'s orders on various grounds and restoring the issues for fresh examination. The Tribunal emphasized the necessity of evaluating eligibility for deductions under sections 10B and 80HHE and the nature of expenses treated as capital. The issue of penalty under section 271(1)(c) was also remanded for reconsideration based on the new findings. Case-Laws Income Tax Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239714