https://www.taxtmi.com/caselaws?id=404744 The Tribunal allowed the assessee's appeal, remanding the issue to the AO for verification and reconsideration. The Tribunal held that the AO should have considered the documents filed by the assessee before disallowing the deduction u/s. 80IC. The ex-parte order of the CIT(A) was deemed inappropriate, leading to the decision in favor of the assessee. The appeal was treated as allowed for statistical purposes, with the judgment pronounced on 22nd February 2021. en-us Mon, 22 Feb 2021 00:00:00 +0530 Wed, 03 Mar 2021 10:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404744 The Tribunal allowed the assessee's appeal, remanding the issue to the AO for verification and reconsideration. The Tribunal held that the AO should have considered the documents filed by the assessee before disallowing the deduction u/s. 80IC. The ex-parte order of the CIT(A) was deemed inappropriate, leading to the decision in favor of the assessee. The appeal was treated as allowed for statistical purposes, with the judgment pronounced on 22nd February 2021. Case-Laws Income Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404744