CIT(A) can allow sec. 80-IA benefit not claimed in return if losses turn into income after assessmen

IT : Where in appellate proceedings, assessee raised an alternative contention that in case its income was found positive, it would be entitled to deductions under sections 80HHC and 80-IA and Commissioner having accepted said contention, remanded proceedings for verification of facts to Assessing Officer, there was no error in said order and, therefore, it was to be upheld