https://www.taxtmi.com/caselaws?id=281285 The Appellate Tribunal set aside the lower authorities' orders and remitted the issue back to the Assessing Officer. The Assessing Officer was directed to reconsider the rejection of the claim under Section 10(38) of the Income-tax Act, 1961, after providing the assessees with necessary materials and ensuring compliance with the law. The Tribunal emphasized the importance of furnishing the investigation report and relevant details before making a fresh decision. Consequently, both appeals by the assessees were allowed for statistical purposes, with the order pronounced in court on 6th February 2019 in Chennai. en-us Wed, 06 Feb 2019 00:00:00 +0530 Tue, 11 Jun 2019 19:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281285 The Appellate Tribunal set aside the lower authorities' orders and remitted the issue back to the Assessing Officer. The Assessing Officer was directed to reconsider the rejection of the claim under Section 10(38) of the Income-tax Act, 1961, after providing the assessees with necessary materials and ensuring compliance with the law. The Tribunal emphasized the importance of furnishing the investigation report and relevant details before making a fresh decision. Consequently, both appeals by the assessees were allowed for statistical purposes, with the order pronounced in court on 6th February 2019 in Chennai. Case-Laws Income Tax Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281285