https://www.taxtmi.com/caselaws?id=268244 The appeal against the denial of deduction under section 10B of the Income-tax Act, 1961 for the assessment year 2011-12 was allowed by the Appellate Tribunal. The Tribunal found that the Commissioner of Income-tax (Appeals) erred in not considering the evidence submitted by the appellant and remitted the issue back to the Assessing Officer for fresh consideration. As a result, the denial of the deduction under section 10B was set aside, and the Assessing Officer was directed to reevaluate the claim in light of the additional evidence provided by the appellant. en-us Fri, 22 May 2015 00:00:00 +0530 Mon, 23 Nov 2015 03:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268244 The appeal against the denial of deduction under section 10B of the Income-tax Act, 1961 for the assessment year 2011-12 was allowed by the Appellate Tribunal. The Tribunal found that the Commissioner of Income-tax (Appeals) erred in not considering the evidence submitted by the appellant and remitted the issue back to the Assessing Officer for fresh consideration. As a result, the denial of the deduction under section 10B was set aside, and the Assessing Officer was directed to reevaluate the claim in light of the additional evidence provided by the appellant. Case-Laws Income Tax Fri, 22 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268244