https://www.taxtmi.com/caselaws?id=387230 Section 10B relief could not be conclusively denied solely on the basis of a Development Commissioner's order when that order was under challenge and had not attained finality. The Tribunal therefore required the Assessing Officer to reconsider the deduction claim afresh after verifying the final outcome of the challenge and after giving the assessee an opportunity to place relevant facts, including earlier decisions in its own case. The duty drawback issue was also sent back for fresh consideration along with the section 10B dispute, and no final merits determination was made on either point. en-us Thu, 26 Sep 2019 00:00:00 +0530 Sat, 19 Oct 2019 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387230 Section 10B relief could not be conclusively denied solely on the basis of a Development Commissioner's order when that order was under challenge and had not attained finality. The Tribunal therefore required the Assessing Officer to reconsider the deduction claim afresh after verifying the final outcome of the challenge and after giving the assessee an opportunity to place relevant facts, including earlier decisions in its own case. The duty drawback issue was also sent back for fresh consideration along with the section 10B dispute, and no final merits determination was made on either point. Case-Laws Income Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387230