https://www.taxtmi.com/caselaws?id=242631 The Tribunal annulled the CIT's order under Section 263, ruling that the AO's decision to allow the deduction under Section 80IA(4) was valid. The Tribunal emphasized that the CIT could not invoke Section 263 based on a differing interpretation. Subsequent orders stemming from the annulled Section 263 order were also invalidated. As a result, the assessee's appeals were successful, confirming their entitlement to the deduction under Section 80IA(4). en-us Thu, 13 Jun 2013 00:00:00 +0530 Sun, 19 Jan 2014 09:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242631 The Tribunal annulled the CIT's order under Section 263, ruling that the AO's decision to allow the deduction under Section 80IA(4) was valid. The Tribunal emphasized that the CIT could not invoke Section 263 based on a differing interpretation. Subsequent orders stemming from the annulled Section 263 order were also invalidated. As a result, the assessee's appeals were successful, confirming their entitlement to the deduction under Section 80IA(4). Case-Laws Income Tax Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242631