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2017 (6) TMI 1260 - ITAT HYDERABADDisallowing the deduction U/s 80-IA - additional evidence filed - Held that:- It is appropriate to remit the entire issue back to the file of the Assessing Officer to examine the issue afresh after considering the contract documents as a whole and all other evidence that may be submitted by the assessee to demonstrate the facts that actual work was executed by the assessee and IMAGE did not claim any deduction u/s. 80IA of the Act. Set aside the order of the ld. Commissioner of Income Tax (Appeals) and direct the ld. Assessing Officer to decide the issue afresh after considering the ratio laid down in the list of cases at para 6 herein above. Appeal of the assessee is allowed for statistical purpose.
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