https://www.taxtmi.com/caselaws?id=791632 Deduction claim under section 80IA(4) was sent back for fresh adjudication because the first appellate authority decided the matter ex parte without written submissions or supporting evidence from the assessee. In the absence of any material showing mala fide or deliberate non-compliance, and in view of the request to place evidence on record, the Tribunal held that the eligibility claim required reconsideration on merits. The appellate orders were set aside and the matters restored for denovo examination, with directions to the assessee to cooperate and furnish material relevant to eligibility under section 80IA(3) and section 80IA(4). en-us Wed, 08 Apr 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791632 Deduction claim under section 80IA(4) was sent back for fresh adjudication because the first appellate authority decided the matter ex parte without written submissions or supporting evidence from the assessee. In the absence of any material showing mala fide or deliberate non-compliance, and in view of the request to place evidence on record, the Tribunal held that the eligibility claim required reconsideration on merits. The appellate orders were set aside and the matters restored for denovo examination, with directions to the assessee to cooperate and furnish material relevant to eligibility under section 80IA(3) and section 80IA(4). Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791632