https://www.taxtmi.com/caselaws?id=257284 The Tribunal allowed the appellant's appeal, setting aside the CIT(A)'s decision on the alternative claim under S.10A. The judgment stressed the significance of affording a fair opportunity to substantiate claims and underscored the necessity for a thorough assessment tailored to the specifics of each case. en-us Fri, 21 Mar 2014 00:00:00 +0530 Thu, 01 Jan 2015 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257284 The Tribunal allowed the appellant's appeal, setting aside the CIT(A)'s decision on the alternative claim under S.10A. The judgment stressed the significance of affording a fair opportunity to substantiate claims and underscored the necessity for a thorough assessment tailored to the specifics of each case. Case-Laws Income Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257284