https://www.taxtmi.com/caselaws?id=244352 The Tribunal concluded that the assessee is entitled to deduction under section 80IA(4)(iii) for the unexpired period during which the transferor enterprise would have been entitled to the deduction if the transfer had not taken place. The matter was remanded to the Assessing Officer for fresh consideration, directing a re-examination of the computation of the deduction. The appeals of the Revenue were partly allowed, with the Tribunal instructing the AO to decide the issue afresh after providing the assessee with an opportunity to be heard. en-us Wed, 19 Feb 2014 00:00:00 +0530 Mon, 24 Feb 2014 06:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244352 The Tribunal concluded that the assessee is entitled to deduction under section 80IA(4)(iii) for the unexpired period during which the transferor enterprise would have been entitled to the deduction if the transfer had not taken place. The matter was remanded to the Assessing Officer for fresh consideration, directing a re-examination of the computation of the deduction. The appeals of the Revenue were partly allowed, with the Tribunal instructing the AO to decide the issue afresh after providing the assessee with an opportunity to be heard. Case-Laws Income Tax Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244352