https://www.taxtmi.com/caselaws?id=282233 The Tribunal remanded the case back to the Assessing Officer for a fresh assessment regarding the eligibility for deduction under Section 80-IB(4) of the Income-tax Act, 1961, emphasizing the need for proper cross-examination and verification of evidence related to the commencement of manufacturing activities at the Silvassa unit before the specified date of 31.03.2004. The Tribunal found contradictions in the evidence presented and deemed it necessary to ensure a fair opportunity for cross-examination before reaching a final decision. en-us Fri, 27 Feb 2015 00:00:00 +0530 Mon, 29 Jul 2019 06:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282233 The Tribunal remanded the case back to the Assessing Officer for a fresh assessment regarding the eligibility for deduction under Section 80-IB(4) of the Income-tax Act, 1961, emphasizing the need for proper cross-examination and verification of evidence related to the commencement of manufacturing activities at the Silvassa unit before the specified date of 31.03.2004. The Tribunal found contradictions in the evidence presented and deemed it necessary to ensure a fair opportunity for cross-examination before reaching a final decision. Case-Laws Income Tax Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282233