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2014 (3) TMI 691 - AT - Income TaxDisallowance u/s 80IA of the Act – Held that:- The direction of the Tribunal was that if the AO find that the workers employed were more than 10 then directed to allow the claim of deduction u/s 80IA - The AO has not strictly adhered to those directions - merely casting doubt on handwriting which was properly confronted, the AO was not justified in rejecting the claim of deduction u/s.80IA for the year under consideration - the assessee has suo motu withdrawn the claim – Decided in favour of Assessee.
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