https://www.taxtmi.com/caselaws?id=273960 The Tribunal could not remand the matter to re-examine the character of lease rental or the assessee's eligibility for deduction under Section 80IA(4)(iii) when the Revenue had not challenged that deduction finding and it had already attained finality. The assessee had been recognised as an industrial park developer under the notified scheme, and the first appellate authority had accepted statutory eligibility for the deduction. Once that position was unchallenged, the head under which the receipt was assessed was immaterial for the deduction claim. Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1962 did not permit reopening an issue not raised by the Revenue. The remand order was set aside. en-us Wed, 26 Jun 2013 00:00:00 +0530 Sat, 21 Jul 2018 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273960 The Tribunal could not remand the matter to re-examine the character of lease rental or the assessee's eligibility for deduction under Section 80IA(4)(iii) when the Revenue had not challenged that deduction finding and it had already attained finality. The assessee had been recognised as an industrial park developer under the notified scheme, and the first appellate authority had accepted statutory eligibility for the deduction. Once that position was unchallenged, the head under which the receipt was assessed was immaterial for the deduction claim. Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1962 did not permit reopening an issue not raised by the Revenue. The remand order was set aside. Case-Laws Income Tax Wed, 26 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273960