https://www.taxtmi.com/caselaws?id=287164 Where books of account were not produced before the Assessing Officer and there was dispute about later electronic production before the appellate authority, the factual controversy and returned loss required fresh verification, so the assessment for assessment year 2008-09 was restored for de novo assessment. For assessment year 2009-10, eligibility for deduction under section 10B depended on approval as a 100% export oriented undertaking, and the alternative claim under section 10A had not been examined below; both claims were therefore remitted for fresh consideration by the Assessing Officer after giving the assessee adequate opportunity. en-us Wed, 16 Sep 2015 00:00:00 +0530 Thu, 02 Apr 2020 10:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287164 Where books of account were not produced before the Assessing Officer and there was dispute about later electronic production before the appellate authority, the factual controversy and returned loss required fresh verification, so the assessment for assessment year 2008-09 was restored for de novo assessment. For assessment year 2009-10, eligibility for deduction under section 10B depended on approval as a 100% export oriented undertaking, and the alternative claim under section 10A had not been examined below; both claims were therefore remitted for fresh consideration by the Assessing Officer after giving the assessee adequate opportunity. Case-Laws Income Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287164