https://www.taxtmi.com/caselaws?id=240987 The Tribunal remitted the case back to the files of the CIT (A) for fresh adjudication in line with relevant judgments. The appeal was partially allowed for statistical purposes, with the reopening of assessment deemed crucial. The challenges to the disallowance of deduction under section 80-IA(4) and the inclusion of capital subsidy in taxable income were dismissed as serving academic interests. The appellant's contentions regarding these issues were not upheld, resulting in a partial allowance of the appeal solely for statistical purposes. en-us Wed, 06 Feb 2013 00:00:00 +0530 Sun, 15 Dec 2013 10:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240987 The Tribunal remitted the case back to the files of the CIT (A) for fresh adjudication in line with relevant judgments. The appeal was partially allowed for statistical purposes, with the reopening of assessment deemed crucial. The challenges to the disallowance of deduction under section 80-IA(4) and the inclusion of capital subsidy in taxable income were dismissed as serving academic interests. The appellant's contentions regarding these issues were not upheld, resulting in a partial allowance of the appeal solely for statistical purposes. Case-Laws Income Tax Wed, 06 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240987