https://www.taxtmi.com/caselaws?id=434550 The ITAT affirmed the PCIT's decision to set aside the assessment order and direct a proper inquiry into the eligibility of the claim of deduction for the Rudrapur unit under section 80IC of the Income Tax Act for A.Y. 2010-11. The ITAT found that the Assessing Officer failed to adequately examine the eligibility criteria, leading to the dismissal of the assessee's appeal. en-us Fri, 24 Feb 2023 00:00:00 +0530 Mon, 27 Feb 2023 08:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434550 The ITAT affirmed the PCIT's decision to set aside the assessment order and direct a proper inquiry into the eligibility of the claim of deduction for the Rudrapur unit under section 80IC of the Income Tax Act for A.Y. 2010-11. The ITAT found that the Assessing Officer failed to adequately examine the eligibility criteria, leading to the dismissal of the assessee's appeal. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434550