https://www.taxtmi.com/caselaws?id=362905 The ITAT quashed the Pr.CIT's order under Section 263, upholding the AO's decision that the assessee was eligible for deduction under Section 80IA(4). The ITAT emphasized that the AO's examination complied with judicial precedents and directions. The appeal by the assessee was allowed, with the ITAT highlighting that conflicting views between the AO and Pr.CIT did not invalidate the AO's decision. en-us Mon, 02 Jul 2018 00:00:00 +0530 Thu, 05 Jul 2018 12:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362905 The ITAT quashed the Pr.CIT's order under Section 263, upholding the AO's decision that the assessee was eligible for deduction under Section 80IA(4). The ITAT emphasized that the AO's examination complied with judicial precedents and directions. The appeal by the assessee was allowed, with the ITAT highlighting that conflicting views between the AO and Pr.CIT did not invalidate the AO's decision. Case-Laws Income Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362905