https://www.taxtmi.com/caselaws?id=351319 The Commissioner of Income-tax (Appeals) allowed the assessee's claim for deduction under section 80-IA for the assessment years 2004-05 to 2008-09, but the Tribunal remitted the matter back due to a violation of natural justice principles. The Tribunal directed reconsideration, emphasizing the need to consider all material on record. Regarding the penalty for late safety arrangement for the assessment year 2009-10, the Tribunal upheld the Commissioner's decision to allow it as a business expenditure. The appeals of the Revenue were treated as allowed for statistical purposes, and the matter was remitted for a fresh decision with proper opportunities for hearing. en-us Thu, 31 Aug 2017 00:00:00 +0530 Thu, 23 Nov 2017 13:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351319 The Commissioner of Income-tax (Appeals) allowed the assessee's claim for deduction under section 80-IA for the assessment years 2004-05 to 2008-09, but the Tribunal remitted the matter back due to a violation of natural justice principles. The Tribunal directed reconsideration, emphasizing the need to consider all material on record. Regarding the penalty for late safety arrangement for the assessment year 2009-10, the Tribunal upheld the Commissioner's decision to allow it as a business expenditure. The appeals of the Revenue were treated as allowed for statistical purposes, and the matter was remitted for a fresh decision with proper opportunities for hearing. Case-Laws Income Tax Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351319