https://www.taxtmi.com/caselaws?id=287933 The Tribunal allowed the appeal for statistical purposes, holding that the assessee's engagement in handling, storage, and partial transportation of food grains did not disqualify them from claiming deduction u/s.80IB(11A). Emphasizing liberal interpretation of beneficial provisions in favor of the assessee, the Tribunal remanded the matter to the Assessing Officer for reconsideration based on these findings. en-us Fri, 22 Mar 2013 00:00:00 +0530 Mon, 11 May 2020 12:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287933 The Tribunal allowed the appeal for statistical purposes, holding that the assessee's engagement in handling, storage, and partial transportation of food grains did not disqualify them from claiming deduction u/s.80IB(11A). Emphasizing liberal interpretation of beneficial provisions in favor of the assessee, the Tribunal remanded the matter to the Assessing Officer for reconsideration based on these findings. Case-Laws Income Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287933