https://www.taxtmi.com/caselaws?id=428900 The Tribunal directed the CIT (A) to re-adjudicate the validity of the re-assessment proceedings and the eligibility of the assessee to claim deduction under section 10B. The Tribunal found deficiencies in the initial decisions and instructed the CIT (A) to provide detailed reasoning in new orders. The appeals by the Revenue and Cross Objections by the assessee were allowed solely for statistical purposes. en-us Tue, 11 Oct 2022 00:00:00 +0530 Thu, 13 Oct 2022 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428900 The Tribunal directed the CIT (A) to re-adjudicate the validity of the re-assessment proceedings and the eligibility of the assessee to claim deduction under section 10B. The Tribunal found deficiencies in the initial decisions and instructed the CIT (A) to provide detailed reasoning in new orders. The appeals by the Revenue and Cross Objections by the assessee were allowed solely for statistical purposes. Case-Laws Income Tax Tue, 11 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428900