https://www.taxtmi.com/caselaws?id=293569 The Tribunal dismissed the appeal, upholding the CIT's decision to set aside the assessment order and directing the AO to reexamine the appellant's eligibility for deduction under section 80IB(10). The judgment emphasized the importance of fulfilling the statutory conditions for claiming deductions under the Income Tax Act and the significance of ownership rights in determining eligibility for tax benefits. en-us Thu, 18 Oct 2018 00:00:00 +0530 Thu, 18 Feb 2021 20:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293569 The Tribunal dismissed the appeal, upholding the CIT's decision to set aside the assessment order and directing the AO to reexamine the appellant's eligibility for deduction under section 80IB(10). The judgment emphasized the importance of fulfilling the statutory conditions for claiming deductions under the Income Tax Act and the significance of ownership rights in determining eligibility for tax benefits. Case-Laws Income Tax Thu, 18 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293569