https://www.taxtmi.com/caselaws?id=260456 The Tribunal remanded both issues back to the Assessing Officer for further examination and decision. The disallowance under Section 80-IC of the Income Tax Act was based on the formation of a new unit in Haridwar, with the A.O. questioning the fulfillment of statutory conditions. The disallowance of mould amortization charges under Section 40(a)(ia) was due to the treatment of expenditure as lease rentals. The Tribunal directed a fresh examination on both matters, emphasizing the need for detailed documentation and agreement review. en-us Wed, 25 Feb 2015 00:00:00 +0530 Fri, 13 Mar 2015 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260456 The Tribunal remanded both issues back to the Assessing Officer for further examination and decision. The disallowance under Section 80-IC of the Income Tax Act was based on the formation of a new unit in Haridwar, with the A.O. questioning the fulfillment of statutory conditions. The disallowance of mould amortization charges under Section 40(a)(ia) was due to the treatment of expenditure as lease rentals. The Tribunal directed a fresh examination on both matters, emphasizing the need for detailed documentation and agreement review. Case-Laws Income Tax Wed, 25 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260456