https://www.taxtmi.com/caselaws?id=31535 HC upheld that the assessee was entitled to deductions under section 10A, noting Form 56F (Rule 16D) had been filed and admitted in the first round. The Tribunal had already allowed the fresh ground and remitted the matter to the CIT(A) for adjudication; the revenue could not re-agitate issues previously decided. Because all material was on record and the revenue had accepted the earlier Tribunal order, the HC dismissed the appeal and affirmed the allowance of the claimed 10A deductions. en-us Fri, 14 Nov 2008 00:00:00 +0530 Fri, 29 May 2026 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31535 HC upheld that the assessee was entitled to deductions under section 10A, noting Form 56F (Rule 16D) had been filed and admitted in the first round. The Tribunal had already allowed the fresh ground and remitted the matter to the CIT(A) for adjudication; the revenue could not re-agitate issues previously decided. Because all material was on record and the revenue had accepted the earlier Tribunal order, the HC dismissed the appeal and affirmed the allowance of the claimed 10A deductions. Case-Laws Income Tax Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31535