https://www.taxtmi.com/caselaws?id=246081 The Tribunal allowed the Revenue's appeal, remanding the case to the CIT(A) for a comprehensive review of the Assessee's compliance with conditions for claiming deduction under section 80IB(10) of the I.T. Act. The Tribunal emphasized the need for a detailed examination of the Assessee's activities as a developer to determine eligibility for the deduction, highlighting the importance of adhering to guidelines set by previous judgments and the Gujarat High Court. The case was remanded for further assessment based on these considerations. en-us Fri, 25 Oct 2013 00:00:00 +0530 Wed, 16 Apr 2014 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246081 The Tribunal allowed the Revenue's appeal, remanding the case to the CIT(A) for a comprehensive review of the Assessee's compliance with conditions for claiming deduction under section 80IB(10) of the I.T. Act. The Tribunal emphasized the need for a detailed examination of the Assessee's activities as a developer to determine eligibility for the deduction, highlighting the importance of adhering to guidelines set by previous judgments and the Gujarat High Court. The case was remanded for further assessment based on these considerations. Case-Laws Income Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246081