https://www.taxtmi.com/caselaws?id=177973 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to reevaluate the denial of exemption under section 10A of the Income Tax Act. The Tribunal emphasized the importance of considering additional grounds raised by the assessee and providing a reasonable opportunity for the assessee to substantiate its claim for deduction under section 10A. The Tribunal found errors in the original decision-making process and highlighted the need for a fresh assessment in line with legal provisions. en-us Thu, 13 Jan 2011 00:00:00 +0530 Sat, 23 Jan 2016 10:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177973 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to reevaluate the denial of exemption under section 10A of the Income Tax Act. The Tribunal emphasized the importance of considering additional grounds raised by the assessee and providing a reasonable opportunity for the assessee to substantiate its claim for deduction under section 10A. The Tribunal found errors in the original decision-making process and highlighted the need for a fresh assessment in line with legal provisions. Case-Laws Income Tax Thu, 13 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177973