https://www.taxtmi.com/caselaws?id=187695 The Tribunal dismissed the Miscellaneous Petition seeking the recall of an ex parte order due to the non-appearance of counsel. It held that the petitioner, a partnership firm, was ineligible for a deduction under Section 80-IA as it did not meet the specified criteria. The Tribunal emphasized that procedural rules should not be misused to challenge decisions made on merits, highlighting the importance of adherence to legal requirements in claiming deductions under the Income-tax Act. en-us Fri, 07 Jun 2013 00:00:00 +0530 Thu, 20 Apr 2017 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187695 The Tribunal dismissed the Miscellaneous Petition seeking the recall of an ex parte order due to the non-appearance of counsel. It held that the petitioner, a partnership firm, was ineligible for a deduction under Section 80-IA as it did not meet the specified criteria. The Tribunal emphasized that procedural rules should not be misused to challenge decisions made on merits, highlighting the importance of adherence to legal requirements in claiming deductions under the Income-tax Act. Case-Laws Income Tax Fri, 07 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187695