https://www.taxtmi.com/caselaws?id=177837 The tribunal confirmed the validity of the reassessment proceedings under Section 147. It remitted the issue of disallowance of deduction under Section 80IA(4) back to the AO for fresh examination, directing consideration of the entire contract and additional evidence. The tribunal upheld the addition of Rs. 4,23,918/- to the gross total income due to lack of substantiation from the assessee. Appeals were partly allowed for statistical purposes. en-us Mon, 17 Jun 2013 00:00:00 +0530 Thu, 20 Apr 2017 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177837 The tribunal confirmed the validity of the reassessment proceedings under Section 147. It remitted the issue of disallowance of deduction under Section 80IA(4) back to the AO for fresh examination, directing consideration of the entire contract and additional evidence. The tribunal upheld the addition of Rs. 4,23,918/- to the gross total income due to lack of substantiation from the assessee. Appeals were partly allowed for statistical purposes. Case-Laws Income Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177837