https://www.taxtmi.com/caselaws?id=779304 Appeal concerned denial of deduction under s.10A where revenue argued non-compliance with the proviso; HC had allowed the deduction. SC noted the respondent-assessee is in liquidation and held no further adjudication is possible in the present proceedings. The appeal was disposed of, with liberty granted to the revenue to pursue appropriate legal remedies before the proper forum in accordance with law. en-us Thu, 25 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779304 Appeal concerned denial of deduction under s.10A where revenue argued non-compliance with the proviso; HC had allowed the deduction. SC noted the respondent-assessee is in liquidation and held no further adjudication is possible in the present proceedings. The appeal was disposed of, with liberty granted to the revenue to pursue appropriate legal remedies before the proper forum in accordance with law. Case-Laws Income Tax Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779304