https://www.taxtmi.com/caselaws?id=243866 The ITAT upheld the deduction claimed u/s. 10A, directing the Assessing Officer to allow it despite the non-furnishing of Form 56F, citing past assessments. The issue of depreciation was remitted back to the Assessing Officer for verification as incomplete documentation raised concerns. The deletion of addition on account of unexplained sundry creditors was also remitted for a fresh examination due to the lack of confirmation certificates. The judgments emphasized the importance of proper documentation and verification to support the assessee's claims. en-us Thu, 08 Aug 2013 00:00:00 +0530 Wed, 12 Feb 2014 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243866 The ITAT upheld the deduction claimed u/s. 10A, directing the Assessing Officer to allow it despite the non-furnishing of Form 56F, citing past assessments. The issue of depreciation was remitted back to the Assessing Officer for verification as incomplete documentation raised concerns. The deletion of addition on account of unexplained sundry creditors was also remitted for a fresh examination due to the lack of confirmation certificates. The judgments emphasized the importance of proper documentation and verification to support the assessee's claims. Case-Laws Income Tax Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243866