https://www.taxtmi.com/caselaws?id=262025 The ITAT allowed the appeals, quashed the disallowance of deductions under Section 80IA, and directed the Assessing Officer to act accordingly. The judgment highlighted the necessity of incriminating material for assessments under Section 153A and affirmed that finalized assessments cannot be revisited without such material. en-us Wed, 22 Jul 2015 00:00:00 +0530 Thu, 30 Jul 2015 08:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262025 The ITAT allowed the appeals, quashed the disallowance of deductions under Section 80IA, and directed the Assessing Officer to act accordingly. The judgment highlighted the necessity of incriminating material for assessments under Section 153A and affirmed that finalized assessments cannot be revisited without such material. Case-Laws Income Tax Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262025