https://www.taxtmi.com/caselaws?id=266309 The ITAT allowed the Revenue's appeal, remanding the case back to the AO for fresh consideration regarding the deduction u/s. 80-IC. The ITAT emphasized the importance of verifying factual errors, directing the AO to re-examine the issues and provide a fair opportunity for the assessee to present their case. The CIT(A)'s decision was overturned, and the case was restored to the AO for a new decision in compliance with the law. en-us Wed, 20 May 2015 00:00:00 +0530 Tue, 20 Oct 2015 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266309 The ITAT allowed the Revenue's appeal, remanding the case back to the AO for fresh consideration regarding the deduction u/s. 80-IC. The ITAT emphasized the importance of verifying factual errors, directing the AO to re-examine the issues and provide a fair opportunity for the assessee to present their case. The CIT(A)'s decision was overturned, and the case was restored to the AO for a new decision in compliance with the law. Case-Laws Income Tax Wed, 20 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266309