https://www.taxtmi.com/caselaws?id=248901 An alternative deduction claim under section 10A, first raised before the first appellate authority after denial of section 10B relief, can be entertained where it requires separate examination of eligibility and statutory compliance. The earlier section 10B ruling did not govern the distinct procedure or conditions under section 10A. Because the claim depended on factual verification of the assessee's eligibility and fulfilment of procedural requirements, the matter had to be examined on merits by the Assessing Officer. The issue was therefore remanded for fresh consideration in accordance with law. en-us Fri, 06 Jun 2014 00:00:00 +0530 Tue, 17 Mar 2015 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248901 An alternative deduction claim under section 10A, first raised before the first appellate authority after denial of section 10B relief, can be entertained where it requires separate examination of eligibility and statutory compliance. The earlier section 10B ruling did not govern the distinct procedure or conditions under section 10A. Because the claim depended on factual verification of the assessee's eligibility and fulfilment of procedural requirements, the matter had to be examined on merits by the Assessing Officer. The issue was therefore remanded for fresh consideration in accordance with law. Case-Laws Income Tax Fri, 06 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248901