https://www.taxtmi.com/caselaws?id=274900 An alternative claim for deduction under section 10A was rejected without examination, so the matter was restored to the Assessing Officer for fresh consideration after verification of the statutory conditions and supporting documents. The Dispute Resolution Panel's disposal of objections without issue-wise reasons was treated as unsustainable because a quasi-judicial authority must pass a speaking order addressing the objections with cogent reasons; that order was set aside and the matter remitted for fresh adjudication, followed by assessment. The appeal succeeded only to the extent of remand, and the stay petition did not survive. en-us Thu, 19 Apr 2018 00:00:00 +0530 Sun, 09 Sep 2018 11:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274900 An alternative claim for deduction under section 10A was rejected without examination, so the matter was restored to the Assessing Officer for fresh consideration after verification of the statutory conditions and supporting documents. The Dispute Resolution Panel's disposal of objections without issue-wise reasons was treated as unsustainable because a quasi-judicial authority must pass a speaking order addressing the objections with cogent reasons; that order was set aside and the matter remitted for fresh adjudication, followed by assessment. The appeal succeeded only to the extent of remand, and the stay petition did not survive. Case-Laws Income Tax Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274900