https://www.taxtmi.com/caselaws?id=408318 The Tribunal set aside the disallowance of deduction under section 10B of the Income Tax Act, 1961, and remanded the issue to the Assessing Officer (AO) to examine the claim under section 10A. The AO was directed to consider the assessee's contentions afresh, following the Delhi High Court's guidance. The appeal was allowed for statistical purposes. en-us Fri, 04 Jun 2021 00:00:00 +0530 Sat, 05 Jun 2021 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408318 The Tribunal set aside the disallowance of deduction under section 10B of the Income Tax Act, 1961, and remanded the issue to the Assessing Officer (AO) to examine the claim under section 10A. The AO was directed to consider the assessee's contentions afresh, following the Delhi High Court's guidance. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 04 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408318