https://www.taxtmi.com/caselaws?id=271151 The High Court set aside the assessment order disallowing deductions under Section 10-A of the Income Tax Act. It upheld the CIT (A)'s decision to allow the claim for deduction, emphasizing the CIT (A)'s wide powers in admitting additional evidence. The Court directed the assessing officer to review the documents, hear objections, and pass fresh orders, stressing the importance of procedural fairness and adherence to rules. en-us Mon, 14 Dec 2015 00:00:00 +0530 Thu, 28 Jan 2016 10:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271151 The High Court set aside the assessment order disallowing deductions under Section 10-A of the Income Tax Act. It upheld the CIT (A)'s decision to allow the claim for deduction, emphasizing the CIT (A)'s wide powers in admitting additional evidence. The Court directed the assessing officer to review the documents, hear objections, and pass fresh orders, stressing the importance of procedural fairness and adherence to rules. Case-Laws Income Tax Mon, 14 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271151