https://www.taxtmi.com/caselaws?id=386003 The Tribunal remitted the case back to the Assessing Officer for reevaluation of the denial of deduction under section 80-IA(4)(ii) to the appellant. The appellant must substantiate its claim for the deduction by establishing compliance with the eligibility conditions. The Tribunal directed the appellant to provide evidence supporting its contention of providing internet services and granted a reasonable opportunity for the same. The appeal was partly allowed for statistical purposes. en-us Mon, 16 Sep 2019 00:00:00 +0530 Thu, 19 Sep 2019 16:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386003 The Tribunal remitted the case back to the Assessing Officer for reevaluation of the denial of deduction under section 80-IA(4)(ii) to the appellant. The appellant must substantiate its claim for the deduction by establishing compliance with the eligibility conditions. The Tribunal directed the appellant to provide evidence supporting its contention of providing internet services and granted a reasonable opportunity for the same. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386003