https://www.taxtmi.com/caselaws?id=279209 The Tribunal upheld the reopening of assessment under Section 148 of the Income Tax Act for the assessment year 2010-11 due to violations in clause (e) of Section 80IB(10). However, it allowed a pro-rata deduction under Section 80IB(10) for units not violating the clause, emphasizing adherence to the Act's provisions. The Tribunal remitted the deduction decision to the Assessing Officer for a pro-rata determination, partially granting the assessee's appeals. en-us Fri, 06 Jan 2017 00:00:00 +0530 Fri, 08 Mar 2019 06:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279209 The Tribunal upheld the reopening of assessment under Section 148 of the Income Tax Act for the assessment year 2010-11 due to violations in clause (e) of Section 80IB(10). However, it allowed a pro-rata deduction under Section 80IB(10) for units not violating the clause, emphasizing adherence to the Act's provisions. The Tribunal remitted the deduction decision to the Assessing Officer for a pro-rata determination, partially granting the assessee's appeals. Case-Laws Income Tax Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279209