https://www.taxtmi.com/caselaws?id=352518 The ITAT quashed the orders passed under section 263 by the Pr. CIT and restored the original assessment orders, allowing the assessee's appeals. The ITAT held that the AO had made proper inquiries and the assessee was eligible for deduction under section 80IA. The orders passed by the Pr. CIT were found to be unjustified as the assessment orders were neither erroneous nor prejudicial to the interest of the revenue. en-us Mon, 20 Nov 2017 00:00:00 +0530 Sat, 16 Dec 2017 10:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352518 The ITAT quashed the orders passed under section 263 by the Pr. CIT and restored the original assessment orders, allowing the assessee's appeals. The ITAT held that the AO had made proper inquiries and the assessee was eligible for deduction under section 80IA. The orders passed by the Pr. CIT were found to be unjustified as the assessment orders were neither erroneous nor prejudicial to the interest of the revenue. Case-Laws Income Tax Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352518