https://www.taxtmi.com/caselaws?id=263619 The High Court examined the case involving the Assessee's cross objections against the ITAT's decision to disallow the claim for deduction under Section 10B of the Act. The Court held that the ITAT erred in not examining the cross objections, emphasizing the Assessee's entitlement to have them considered. The Court directed the ITAT to assess whether the Assessee was eligible for benefits under Section 10A, even though it was not raised before the CIT (A). The High Court ruled in favor of the Assessee, setting aside the ITAT's decision and restoring the cross objections for further consideration. en-us Wed, 02 Sep 2015 00:00:00 +0530 Fri, 18 Dec 2015 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263619 The High Court examined the case involving the Assessee's cross objections against the ITAT's decision to disallow the claim for deduction under Section 10B of the Act. The Court held that the ITAT erred in not examining the cross objections, emphasizing the Assessee's entitlement to have them considered. The Court directed the ITAT to assess whether the Assessee was eligible for benefits under Section 10A, even though it was not raised before the CIT (A). The High Court ruled in favor of the Assessee, setting aside the ITAT's decision and restoring the cross objections for further consideration. Case-Laws Income Tax Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263619