https://www.taxtmi.com/caselaws?id=251170 The Tribunal partially allowed the assessee's appeal, directing the Assessing Officer to re-examine the issues of deduction under Section 80 IB(10) and the shortfall in TDS remittance. The Tribunal vacated the CIT's findings on the deduction issue and instructed reconsideration based on legal precedents. Regarding the TDS shortfall, the Tribunal directed verification of the reconciliation provided by the assessee to determine the existence of any actual shortfall. The appeal was partly allowed with specific directions for further verification and reconsideration by the Assessing Officer. en-us Thu, 31 Jul 2014 00:00:00 +0530 Sat, 06 Sep 2014 08:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251170 The Tribunal partially allowed the assessee's appeal, directing the Assessing Officer to re-examine the issues of deduction under Section 80 IB(10) and the shortfall in TDS remittance. The Tribunal vacated the CIT's findings on the deduction issue and instructed reconsideration based on legal precedents. Regarding the TDS shortfall, the Tribunal directed verification of the reconciliation provided by the assessee to determine the existence of any actual shortfall. The appeal was partly allowed with specific directions for further verification and reconsideration by the Assessing Officer. Case-Laws Income Tax Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251170