https://www.taxtmi.com/caselaws?id=284562 The Appellate Tribunal ITAT Cochin addressed the Miscellaneous Applications seeking rectification of observations in the common order related to the assessee's eligibility to claim deduction u/s 80IA of the Income Tax Act. The Tribunal found that certain documents provided by the assessee did not meet the criteria specified in the Act. The Tribunal directed the assessee to furnish the relevant agreement and ordered the Assessing Officer to re-examine the matter considering all materials. The Miscellaneous Petition was partly allowed, and the decision was pronounced on 28-03-2013. en-us Thu, 28 Mar 2013 00:00:00 +0530 Tue, 26 Nov 2019 12:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284562 The Appellate Tribunal ITAT Cochin addressed the Miscellaneous Applications seeking rectification of observations in the common order related to the assessee's eligibility to claim deduction u/s 80IA of the Income Tax Act. The Tribunal found that certain documents provided by the assessee did not meet the criteria specified in the Act. The Tribunal directed the assessee to furnish the relevant agreement and ordered the Assessing Officer to re-examine the matter considering all materials. The Miscellaneous Petition was partly allowed, and the decision was pronounced on 28-03-2013. Case-Laws Income Tax Thu, 28 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284562