AO Cannot Reopen Settled Section 10A Issue in Remand

RMSI Private Limited Vs ACIT (ITAT Delhi)

Deduction u/s 10A Restored After SC & HC Confirmation – AO Directed to Grant Benefit in Remand Proceedings

The Delhi ITAT allowed the assessee’s appeal for statistical purposes and directed the Assessing Officer to grant deduction under Section 10A in accordance with binding judicial precedents in the assessee’s own case. The Tribunal noted that this was the Please become a Premium member. If you are already a Premium member, login here to access the full content.