https://www.taxtmi.com/caselaws?id=215116 The Appellate Tribunal dismissed the Revenue's appeals and upheld the Commissioner (Appeals)'s decisions regarding the eligibility for deduction under section 80IA. The Tribunal also dismissed the cross objections filed by the assessee due to delay and the inability to establish valid reasons for the delay. The Tribunal's rulings were based on a detailed analysis of the agreements, facts, and legal provisions involved in each issue. en-us Fri, 25 May 2012 00:00:00 +0530 Wed, 25 Jul 2012 20:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215116 The Appellate Tribunal dismissed the Revenue's appeals and upheld the Commissioner (Appeals)'s decisions regarding the eligibility for deduction under section 80IA. The Tribunal also dismissed the cross objections filed by the assessee due to delay and the inability to establish valid reasons for the delay. The Tribunal's rulings were based on a detailed analysis of the agreements, facts, and legal provisions involved in each issue. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215116