https://www.taxtmi.com/caselaws?id=381843 The High Court of Kerala directed the Tribunal to reconsider the issues of deduction under sections 80HHC and 10A of the Income Tax Act. The Tribunal acknowledged the assessee's eligibility for the benefit of claim under section 10A for the relevant assessment year but noted that deduction under section 10A cannot be granted if it relates to Individual Quick Freezing (IQF). The Tribunal's observation on this matter was considered an error apparent from the record. The Tribunal allowed the Miscellaneous Petition for statistical purposes, directing the Assessing Officer to compute the deduction under section 10A for the unexpired period as per the unamended provision. en-us Mon, 17 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381843 The High Court of Kerala directed the Tribunal to reconsider the issues of deduction under sections 80HHC and 10A of the Income Tax Act. The Tribunal acknowledged the assessee's eligibility for the benefit of claim under section 10A for the relevant assessment year but noted that deduction under section 10A cannot be granted if it relates to Individual Quick Freezing (IQF). The Tribunal's observation on this matter was considered an error apparent from the record. The Tribunal allowed the Miscellaneous Petition for statistical purposes, directing the Assessing Officer to compute the deduction under section 10A for the unexpired period as per the unamended provision. Case-Laws Income Tax Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381843