https://www.taxtmi.com/caselaws?id=179293 The Tribunal found that the CIT(A) wrongly granted deduction under section 10B of the Income Tax Act, which was not admissible. The matter was remanded back to the CIT(A) for fresh consideration to determine the entitlement to exemption under section 10A and the fulfillment of conditions. The Assessee will be given an opportunity to be heard in this regard. The appeal was treated as allowed for statistical purposes. en-us Fri, 29 Jun 2012 00:00:00 +0530 Thu, 25 Feb 2016 14:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179293 The Tribunal found that the CIT(A) wrongly granted deduction under section 10B of the Income Tax Act, which was not admissible. The matter was remanded back to the CIT(A) for fresh consideration to determine the entitlement to exemption under section 10A and the fulfillment of conditions. The Assessee will be given an opportunity to be heard in this regard. The appeal was treated as allowed for statistical purposes. Case-Laws Income Tax Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179293