https://www.taxtmi.com/caselaws?id=178638 An assessee's claim for deduction under section 10-A was to be reconsidered on remand on the basis of the approvals and documents already relied upon. The Court noted that, where statutory benefit is claimed through supporting materials, those documents must be fairly examined before the claim is finally decided. The Assessing Officer was directed to verify the propriety of the documents and pass an appropriate order on the section 10-A claim. en-us Fri, 30 Nov 2012 00:00:00 +0530 Sat, 05 May 2018 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178638 An assessee's claim for deduction under section 10-A was to be reconsidered on remand on the basis of the approvals and documents already relied upon. The Court noted that, where statutory benefit is claimed through supporting materials, those documents must be fairly examined before the claim is finally decided. The Assessing Officer was directed to verify the propriety of the documents and pass an appropriate order on the section 10-A claim. Case-Laws Income Tax Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178638