https://www.taxtmi.com/caselaws?id=358213 The Tribunal directed the CIT(A) to re-evaluate the assessee's claims and re-adjudicate based on statutory provisions and CBDT notifications. The appeal was partly allowed for statistical purposes, emphasizing the need for proper consideration of evidence and adherence to procedural requirements in determining eligibility for deductions under section 10A. en-us Wed, 04 Apr 2018 00:00:00 +0530 Sat, 07 Apr 2018 07:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358213 The Tribunal directed the CIT(A) to re-evaluate the assessee's claims and re-adjudicate based on statutory provisions and CBDT notifications. The appeal was partly allowed for statistical purposes, emphasizing the need for proper consideration of evidence and adherence to procedural requirements in determining eligibility for deductions under section 10A. Case-Laws Income Tax Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358213