https://www.taxtmi.com/caselaws?id=305605 The Tribunal set aside the CIT's order and restored the assessment order passed by the AO, allowing the appeal of the assessee. The Tribunal found that the CIT had misdirected himself on both counts and that there was no justification for holding the assessment order as erroneous and prejudicial to the interests of the Revenue. The assessee satisfied all conditions for claiming deduction under section 80IB(10). en-us Wed, 28 Dec 2016 00:00:00 +0530 Thu, 15 Dec 2022 09:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305605 The Tribunal set aside the CIT's order and restored the assessment order passed by the AO, allowing the appeal of the assessee. The Tribunal found that the CIT had misdirected himself on both counts and that there was no justification for holding the assessment order as erroneous and prejudicial to the interests of the Revenue. The assessee satisfied all conditions for claiming deduction under section 80IB(10). Case-Laws Income Tax Wed, 28 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305605