https://www.taxtmi.com/caselaws?id=419921 The Tribunal allowed the appeal filed by the assessee, emphasizing the debatable nature of the issue regarding the deduction u/s.80IA and the PCIT's jurisdiction under section 263 of the Income Tax Act. The decision highlighted the importance of following legal provisions and precedents while also considering the interpretative nature of tax laws in assessing deductions and compliance with filing deadlines. en-us Fri, 04 Mar 2022 00:00:00 +0530 Wed, 23 Mar 2022 08:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419921 The Tribunal allowed the appeal filed by the assessee, emphasizing the debatable nature of the issue regarding the deduction u/s.80IA and the PCIT's jurisdiction under section 263 of the Income Tax Act. The decision highlighted the importance of following legal provisions and precedents while also considering the interpretative nature of tax laws in assessing deductions and compliance with filing deadlines. Case-Laws Income Tax Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419921