https://www.taxtmi.com/caselaws?id=360232 The Tribunal upheld the assessee's position in a tax dispute involving deductions under Section 80IA, incentives paid to State Electricity Boards, disallowance under Section 14A, income tax recoverable from SEBs, and provision of deferred tax. The Tribunal dismissed the department's appeal, affirming the CIT(A)'s decision and emphasizing compliance with the Committee on Disputes' rulings and the relevant Office Memorandum, which restricts reopening cases with prior COD decisions. en-us Fri, 04 May 2018 00:00:00 +0530 Sat, 12 May 2018 08:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360232 The Tribunal upheld the assessee's position in a tax dispute involving deductions under Section 80IA, incentives paid to State Electricity Boards, disallowance under Section 14A, income tax recoverable from SEBs, and provision of deferred tax. The Tribunal dismissed the department's appeal, affirming the CIT(A)'s decision and emphasizing compliance with the Committee on Disputes' rulings and the relevant Office Memorandum, which restricts reopening cases with prior COD decisions. Case-Laws Income Tax Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360232