https://www.taxtmi.com/caselaws?id=338369 The Tribunal partially allowed the appeal, upholding the cessation of liability issue but remanding the deduction under section 10A for further consideration by the AO. The decision emphasized the necessity of providing concrete evidence and adhering to legal provisions when claiming deductions and liabilities in income tax assessments. en-us Wed, 23 Nov 2016 00:00:00 +0530 Thu, 02 Feb 2017 12:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338369 The Tribunal partially allowed the appeal, upholding the cessation of liability issue but remanding the deduction under section 10A for further consideration by the AO. The decision emphasized the necessity of providing concrete evidence and adhering to legal provisions when claiming deductions and liabilities in income tax assessments. Case-Laws Income Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338369