https://www.taxtmi.com/caselaws?id=291110 The appeal was allowed for statistical purposes as the Tribunal found merit in the argument that a proper comparison of facts with a relevant judgment was necessary before upholding the denial of benefit of deduction under S.80P(2)(a)(i). The Tribunal criticized the CIT (A) for failing to conduct a detailed comparison and analysis of facts as required, remanding the matter back for a fresh decision with proper reasoning and consideration of the cited judgment. en-us Fri, 06 Apr 2018 00:00:00 +0530 Wed, 28 Oct 2020 19:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291110 The appeal was allowed for statistical purposes as the Tribunal found merit in the argument that a proper comparison of facts with a relevant judgment was necessary before upholding the denial of benefit of deduction under S.80P(2)(a)(i). The Tribunal criticized the CIT (A) for failing to conduct a detailed comparison and analysis of facts as required, remanding the matter back for a fresh decision with proper reasoning and consideration of the cited judgment. Case-Laws Income Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291110