https://www.taxtmi.com/caselaws?id=372827 The High Court of Madras allowed both appeals challenging the ITAT's order on deduction under Section 10A of the Income Tax Act for different assessment years. The Court set aside the Tribunal's orders, directing a decision on merits without remanding the cases. Emphasizing the importance of reviewing existing assessments, the Court highlighted the need to consider previous decisions before remanding cases for further consideration based on circulars or directives. No costs were awarded, and the substantial questions of law were left open. en-us Mon, 10 Dec 2018 00:00:00 +0530 Mon, 31 Dec 2018 07:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372827 The High Court of Madras allowed both appeals challenging the ITAT's order on deduction under Section 10A of the Income Tax Act for different assessment years. The Court set aside the Tribunal's orders, directing a decision on merits without remanding the cases. Emphasizing the importance of reviewing existing assessments, the Court highlighted the need to consider previous decisions before remanding cases for further consideration based on circulars or directives. No costs were awarded, and the substantial questions of law were left open. Case-Laws Income Tax Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372827