https://www.taxtmi.com/caselaws?id=339395 The Tribunal remanded the case to the Assessing Officer for further examination regarding the appellant's claim for deduction under section 10B for the assessment year 2006-07. The lower authorities' orders lacked essential findings of fact, leading to the remand for a fresh decision. The appellant was instructed to provide necessary details to demonstrate compliance with section 10B conditions, particularly regarding the percentage of old plant and machinery. The Tribunal emphasized the appellant's right to address all legal and factual issues, directing a reevaluation by the AO and allowing the appeals for statistical purposes. en-us Wed, 15 Feb 2017 00:00:00 +0530 Sat, 25 Feb 2017 14:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339395 The Tribunal remanded the case to the Assessing Officer for further examination regarding the appellant's claim for deduction under section 10B for the assessment year 2006-07. The lower authorities' orders lacked essential findings of fact, leading to the remand for a fresh decision. The appellant was instructed to provide necessary details to demonstrate compliance with section 10B conditions, particularly regarding the percentage of old plant and machinery. The Tribunal emphasized the appellant's right to address all legal and factual issues, directing a reevaluation by the AO and allowing the appeals for statistical purposes. Case-Laws Income Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339395