https://www.taxtmi.com/caselaws?id=413510 Deduction under section 10A could not be accepted on the basis of documents produced for the first time before the first appellate authority without giving the Assessing Officer an opportunity to verify them. Where the supporting materials were not before the Assessing Officer, a remand report was required before the claim was allowed on merits. The appellate allowance was therefore set aside and the matter was remitted to the Assessing Officer for fresh consideration in accordance with law. en-us Fri, 08 Oct 2021 00:00:00 +0530 Wed, 13 Oct 2021 08:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413510 Deduction under section 10A could not be accepted on the basis of documents produced for the first time before the first appellate authority without giving the Assessing Officer an opportunity to verify them. Where the supporting materials were not before the Assessing Officer, a remand report was required before the claim was allowed on merits. The appellate allowance was therefore set aside and the matter was remitted to the Assessing Officer for fresh consideration in accordance with law. Case-Laws Income Tax Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413510