https://www.taxtmi.com/caselaws?id=392652 The court directed the 5th respondent to reassess the petitioner's returns for the relevant years, allowing the benefit of deduction under Section 10B if otherwise entitled. The 5th respondent was instructed to finalize the assessments within three months from the date of the order, ensuring due notice and hearing for the petitioner. en-us Fri, 31 Jan 2020 00:00:00 +0530 Tue, 25 Feb 2020 06:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392652 The court directed the 5th respondent to reassess the petitioner's returns for the relevant years, allowing the benefit of deduction under Section 10B if otherwise entitled. The 5th respondent was instructed to finalize the assessments within three months from the date of the order, ensuring due notice and hearing for the petitioner. Case-Laws Income Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392652