https://www.taxtmi.com/caselaws?id=298049 The Tribunal allowed the appeal challenging the order under section 263 of the Income Tax Act, which withdrew the deduction u/s. 10A for assessment years 2008-09, 2009-10 & 2010-11. The Tribunal granted condonation for the 97-day appeal filing delay, emphasizing the need to decide appeals on merits rather than technicalities. It found the appellant eligible for the deduction under section 10A, overturning the Commissioner's decision and restoring that of the Assessing Officer. The decision aimed to ensure fair tax assessments and correct errors to avoid undue financial burdens on taxpayers, based on a thorough review of facts and legal principles. en-us Mon, 23 Jan 2017 00:00:00 +0530 Thu, 07 Oct 2021 09:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298049 The Tribunal allowed the appeal challenging the order under section 263 of the Income Tax Act, which withdrew the deduction u/s. 10A for assessment years 2008-09, 2009-10 & 2010-11. The Tribunal granted condonation for the 97-day appeal filing delay, emphasizing the need to decide appeals on merits rather than technicalities. It found the appellant eligible for the deduction under section 10A, overturning the Commissioner's decision and restoring that of the Assessing Officer. The decision aimed to ensure fair tax assessments and correct errors to avoid undue financial burdens on taxpayers, based on a thorough review of facts and legal principles. Case-Laws Income Tax Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298049