https://www.taxtmi.com/caselaws?id=180697 Denial of deduction under section 80IA(4) for the relevant assessment year could not be sustained where the Tribunal had decided the matter by following its earlier order for a prior year, and that earlier order had already been set aside for reconsideration. As the foundational precedent was no longer operative, the impugned order required the same treatment. The matter was therefore restored to the Tribunal for fresh adjudication in accordance with law. en-us Mon, 11 Feb 2013 00:00:00 +0530 Thu, 31 Mar 2016 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180697 Denial of deduction under section 80IA(4) for the relevant assessment year could not be sustained where the Tribunal had decided the matter by following its earlier order for a prior year, and that earlier order had already been set aside for reconsideration. As the foundational precedent was no longer operative, the impugned order required the same treatment. The matter was therefore restored to the Tribunal for fresh adjudication in accordance with law. Case-Laws Income Tax Mon, 11 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180697