https://www.taxtmi.com/caselaws?id=178810 The Supreme Court set aside the orders of the High Court and ITAT in a case involving deduction u/s 80IB, remitting the matter to ITAT for fresh consideration. The Court noted the lack of discussion on the process for claiming benefits under Section 80IB. The ITAT directed the AO to pass a fresh assessment order considering the claims made by the assessee. Additionally, the department's appeal on part allowance of deduction u/s 80HHC was allowed for statistical purposes, leading to a remittance to the AO for fresh assessment based on the Supreme Court's directions. en-us Mon, 22 Dec 2014 00:00:00 +0530 Sat, 13 Feb 2016 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178810 The Supreme Court set aside the orders of the High Court and ITAT in a case involving deduction u/s 80IB, remitting the matter to ITAT for fresh consideration. The Court noted the lack of discussion on the process for claiming benefits under Section 80IB. The ITAT directed the AO to pass a fresh assessment order considering the claims made by the assessee. Additionally, the department's appeal on part allowance of deduction u/s 80HHC was allowed for statistical purposes, leading to a remittance to the AO for fresh assessment based on the Supreme Court's directions. Case-Laws Income Tax Mon, 22 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178810