https://www.taxtmi.com/caselaws?id=68324 The ITAT partly allowed the appeal, granting the deduction under Section 80-IA(4)(i) of the Income-tax Act, 1961, to the company post-conversion, recognizing it as the rightful successor of the BOT project. The Tribunal upheld the charging of interest under Section 234B for underpayment of advance tax, with adjustments reflecting the granted deduction. en-us Thu, 13 Jan 2005 00:00:00 +0530 Fri, 17 May 2024 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68324 The ITAT partly allowed the appeal, granting the deduction under Section 80-IA(4)(i) of the Income-tax Act, 1961, to the company post-conversion, recognizing it as the rightful successor of the BOT project. The Tribunal upheld the charging of interest under Section 234B for underpayment of advance tax, with adjustments reflecting the granted deduction. Case-Laws Income Tax Thu, 13 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68324