https://www.taxtmi.com/caselaws?id=464518 Disallowance of deduction under section 80P(2)(a)(i) was not interfered with on the existing record because the relevant factual matrix did not clearly emerge from the assessment order. The matter was therefore considered fit for fresh examination by the Assessing Officer, with liberty to the assessee to adduce evidence and with directions to provide a reasonable opportunity of hearing. The issue was restored for de novo assessment in accordance with law. en-us Fri, 10 Jan 2014 00:00:00 +0530 Mon, 03 Nov 2025 19:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464518 Disallowance of deduction under section 80P(2)(a)(i) was not interfered with on the existing record because the relevant factual matrix did not clearly emerge from the assessment order. The matter was therefore considered fit for fresh examination by the Assessing Officer, with liberty to the assessee to adduce evidence and with directions to provide a reasonable opportunity of hearing. The issue was restored for de novo assessment in accordance with law. Case-Laws Income Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464518