https://www.taxtmi.com/caselaws?id=396934 The ITAT remanded the case to the AO for re-examination of books and vouchers, directing adherence to the High Court's order on valuation. The appeal was partly allowed, instructing the AO to issue the order in the name of Dr. Oetker India Pvt. Ltd. The ITAT emphasized fair assessment without bias, re-examining stock valuation methods and profit estimations. The AO was directed to reconsider the denial of enhanced deduction under Section 80IC in light of CBDT Circular No. 37/2016. en-us Thu, 23 Jul 2020 00:00:00 +0530 Sat, 25 Jul 2020 10:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396934 The ITAT remanded the case to the AO for re-examination of books and vouchers, directing adherence to the High Court's order on valuation. The appeal was partly allowed, instructing the AO to issue the order in the name of Dr. Oetker India Pvt. Ltd. The ITAT emphasized fair assessment without bias, re-examining stock valuation methods and profit estimations. The AO was directed to reconsider the denial of enhanced deduction under Section 80IC in light of CBDT Circular No. 37/2016. Case-Laws Income Tax Thu, 23 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396934