https://www.taxtmi.com/caselaws?id=408242 The Tribunal allowed the assessee's Miscellaneous Application seeking rectification of the order to address the eligibility for deduction under section 80IA(4)(b) of the Act, remanding the matter to the CIT(A) for fresh adjudication in line with legal precedent. The order was modified to consider the additional ground raised by the assessee, aligning with the decision of the Bombay High Court. Consequently, the assessee's claim for deduction was upheld, and the matter was remanded for further review by the CIT(A), leading to the allowance of the Miscellaneous Application on 3rd June 2021. en-us Thu, 03 Jun 2021 00:00:00 +0530 Fri, 04 Jun 2021 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408242 The Tribunal allowed the assessee's Miscellaneous Application seeking rectification of the order to address the eligibility for deduction under section 80IA(4)(b) of the Act, remanding the matter to the CIT(A) for fresh adjudication in line with legal precedent. The order was modified to consider the additional ground raised by the assessee, aligning with the decision of the Bombay High Court. Consequently, the assessee's claim for deduction was upheld, and the matter was remanded for further review by the CIT(A), leading to the allowance of the Miscellaneous Application on 3rd June 2021. Case-Laws Income Tax Thu, 03 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408242