https://www.taxtmi.com/caselaws?id=406083 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's cross-objections and appeals, affirming the CIT(A)'s decisions on key issues. It emphasized the requirement for the AO to provide concrete evidence when invoking provisions like section 80IA(10) and upheld the validity of approvals by the Development Commissioner for claiming deductions under section 10B. en-us Thu, 11 Mar 2021 00:00:00 +0530 Tue, 06 Apr 2021 08:51:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406083 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's cross-objections and appeals, affirming the CIT(A)'s decisions on key issues. It emphasized the requirement for the AO to provide concrete evidence when invoking provisions like section 80IA(10) and upheld the validity of approvals by the Development Commissioner for claiming deductions under section 10B. Case-Laws Income Tax Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406083