https://www.taxtmi.com/caselaws?id=177885 The Tribunal set aside the CIT's order under Section 263 of the IT Act, concluding that the CIT lacked jurisdiction due to the merger of the assessment order with the CIT(A)'s order. It ruled that the assessee's business relocation and approval as a 100% export-oriented unit did not constitute splitting or reconstruction, nor did it violate conditions under Section 10A(2)(ii) and (iii). The Tribunal allowed the assessee's appeal, affirming the eligibility for the deduction claimed under Section 10A. en-us Fri, 16 May 2008 00:00:00 +0530 Sun, 10 Dec 2023 22:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177885 The Tribunal set aside the CIT's order under Section 263 of the IT Act, concluding that the CIT lacked jurisdiction due to the merger of the assessment order with the CIT(A)'s order. It ruled that the assessee's business relocation and approval as a 100% export-oriented unit did not constitute splitting or reconstruction, nor did it violate conditions under Section 10A(2)(ii) and (iii). The Tribunal allowed the assessee's appeal, affirming the eligibility for the deduction claimed under Section 10A. Case-Laws Income Tax Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177885