https://www.taxtmi.com/caselaws?id=375747 The Tribunal allowed all appeals of the assessee for statistical purposes, emphasizing the need for proper examination of facts and adherence to legal provisions in tax matters. The appeals for Assessment Years 2010-11 and 2013-14, initially dismissed on grounds of limitation, were restored for adjudication on merits as the delay in filing electronically was condoned. Regarding the appeal for Assessment Year 2014-15 on deduction u/s 80P(2)(a)(i) of the Act, the Tribunal directed the AO to re-examine the claim in light of the specific circumstances of the case, overturning the CIT(A) decision based on a Supreme Court precedent without considering the case's unique facts. en-us Thu, 21 Feb 2019 00:00:00 +0530 Sun, 24 Feb 2019 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375747 The Tribunal allowed all appeals of the assessee for statistical purposes, emphasizing the need for proper examination of facts and adherence to legal provisions in tax matters. The appeals for Assessment Years 2010-11 and 2013-14, initially dismissed on grounds of limitation, were restored for adjudication on merits as the delay in filing electronically was condoned. Regarding the appeal for Assessment Year 2014-15 on deduction u/s 80P(2)(a)(i) of the Act, the Tribunal directed the AO to re-examine the claim in light of the specific circumstances of the case, overturning the CIT(A) decision based on a Supreme Court precedent without considering the case's unique facts. Case-Laws Income Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375747