https://www.taxtmi.com/caselaws?id=182988 The appeal by Revenue against the CIT(A)'s order was rejected regarding the disallowance under Section 40(a)(ia) for failure to deduct tax at source. The CIT(A) upheld the disallowance but directed the AO to allow deduction under Section 80IB(10) as the assessee qualified for it. The appeal was dismissed due to the absence of an appeal by the assessee. Regarding the disallowance under Section 80IB(10) for lack of completion certificate, the Tribunal sent the matter back to the AO for verification of the certificate and to provide the assessee with a chance to be heard, partially allowing the Revenue's appeal for statistical purposes. en-us Fri, 11 Mar 2011 00:00:00 +0530 Wed, 25 May 2016 16:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182988 The appeal by Revenue against the CIT(A)'s order was rejected regarding the disallowance under Section 40(a)(ia) for failure to deduct tax at source. The CIT(A) upheld the disallowance but directed the AO to allow deduction under Section 80IB(10) as the assessee qualified for it. The appeal was dismissed due to the absence of an appeal by the assessee. Regarding the disallowance under Section 80IB(10) for lack of completion certificate, the Tribunal sent the matter back to the AO for verification of the certificate and to provide the assessee with a chance to be heard, partially allowing the Revenue's appeal for statistical purposes. Case-Laws Income Tax Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182988