https://www.taxtmi.com/caselaws?id=782433 ITAT remanded all disputed issues to the AO for fresh verification. On deduction u/s 80JJAA, ITAT held that the AO was wrong in disallowing the entire claim without full verification and directed reconsideration of deduction only for employees satisfying the 240-day and other statutory conditions, after assessee furnishes complete details. On the NHB cold storage subsidy, ITAT directed the AO to verify its treatment in the books, including capital work-in-progress ledgers and depreciation claim, to determine whether it is capital in nature. On deduction u/s 80IB, ITAT directed the AO to re-examine the nature of the receipt and auditor certification regarding duty drawback/transportation subsidy. All grounds were allowed for statistical purposes. en-us Tue, 25 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782433 ITAT remanded all disputed issues to the AO for fresh verification. On deduction u/s 80JJAA, ITAT held that the AO was wrong in disallowing the entire claim without full verification and directed reconsideration of deduction only for employees satisfying the 240-day and other statutory conditions, after assessee furnishes complete details. On the NHB cold storage subsidy, ITAT directed the AO to verify its treatment in the books, including capital work-in-progress ledgers and depreciation claim, to determine whether it is capital in nature. On deduction u/s 80IB, ITAT directed the AO to re-examine the nature of the receipt and auditor certification regarding duty drawback/transportation subsidy. All grounds were allowed for statistical purposes. Case-Laws Income Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782433