https://www.taxtmi.com/caselaws?id=198048 The appeal against the order of the Ld. Commissioner of Income- (Appeals)-Gandhinagar regarding sections 80IB(10) and 40A(3) of the Income-tax Act, 1961 was allowed for statistical purposes. The Tribunal found ambiguity in the claim under section 80IB(10) for A.Y 2004-05 and remanded the matter to the Assessing Officer for fresh adjudication. Additionally, the issue of cash payment under section 40A(3) was also remanded to the AO for further examination, providing the assessee with the opportunity to submit supporting evidence. en-us Thu, 21 Jul 2011 00:00:00 +0530 Mon, 22 Jan 2018 10:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198048 The appeal against the order of the Ld. Commissioner of Income- (Appeals)-Gandhinagar regarding sections 80IB(10) and 40A(3) of the Income-tax Act, 1961 was allowed for statistical purposes. The Tribunal found ambiguity in the claim under section 80IB(10) for A.Y 2004-05 and remanded the matter to the Assessing Officer for fresh adjudication. Additionally, the issue of cash payment under section 40A(3) was also remanded to the AO for further examination, providing the assessee with the opportunity to submit supporting evidence. Case-Laws Income Tax Thu, 21 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198048