https://www.taxtmi.com/highlights?id=53049 Deduction u/s 10-A read with Section 80IA(10) - ITAT allowed the deduction - When huge and voluminous material is produced by the other side, it is only the Original Authority would have to decide the issue at the first instance. It is not proper for the Tribunal to indulge in such an exercise. - HC en-us Sat, 18 Apr 2020 15:29:34 +0530 Sat, 18 Apr 2020 15:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53049 Deduction u/s 10-A read with Section 80IA(10) - ITAT allowed the deduction - When huge and voluminous material is produced by the other side, it is only the Original Authority would have to decide the issue at the first instance. It is not proper for the Tribunal to indulge in such an exercise. - HC Highlights Income Tax Sat, 18 Apr 2020 15:29:34 +0530 https://www.taxtmi.com/highlights?id=53049