https://www.taxtmi.com/caselaws?id=285224 The Tribunal upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision to re-verify the addition of Rs. 1,09,11,962/- to ensure no double taxation occurred. It also supported the CIT(A)'s deletion of the disallowance of the debt redemption reserve. However, the Tribunal remanded the denial of the benefit u/s 80-IB(11A) back to the Assessing Officer for further review, disagreeing with the denial based on the completion certificate timing but seeking more evidence on the integrated services provided by the warehouses. en-us Fri, 02 Jun 2017 00:00:00 +0530 Fri, 03 Jan 2020 10:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285224 The Tribunal upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision to re-verify the addition of Rs. 1,09,11,962/- to ensure no double taxation occurred. It also supported the CIT(A)'s deletion of the disallowance of the debt redemption reserve. However, the Tribunal remanded the denial of the benefit u/s 80-IB(11A) back to the Assessing Officer for further review, disagreeing with the denial based on the completion certificate timing but seeking more evidence on the integrated services provided by the warehouses. Case-Laws Income Tax Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285224