https://www.taxtmi.com/caselaws?id=779856 ITAT remitted two disputed issues to the file of the AO for fresh adjudication. Regarding disallowance under s.80IA, the tribunal accepted the assessee's factual explanations - rounding differences for Units I and III and a reporting error for Unit II - and directed AO to verify reconciliation, unit records and rates. On the Central Excise refund, ITAT found the accounting treatment in FY 2015-16 inconclusive and ordered re-examination of ledger entries, CENVAT utilisation, refund orders and returns. CIT(A)'s and lower authorities' orders were set aside and the AO must decide both issues afresh after affording opportunity to the assessee. en-us Tue, 07 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779856 ITAT remitted two disputed issues to the file of the AO for fresh adjudication. Regarding disallowance under s.80IA, the tribunal accepted the assessee's factual explanations - rounding differences for Units I and III and a reporting error for Unit II - and directed AO to verify reconciliation, unit records and rates. On the Central Excise refund, ITAT found the accounting treatment in FY 2015-16 inconclusive and ordered re-examination of ledger entries, CENVAT utilisation, refund orders and returns. CIT(A)'s and lower authorities' orders were set aside and the AO must decide both issues afresh after affording opportunity to the assessee. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779856