https://www.taxtmi.com/caselaws?id=234925 The Tribunal upheld the disallowance of the deduction u/s. 80IA(4)(iii) due to the absence of approval from the Ministry of Commerce, Government of India under the Industrial Park Scheme. The appeal was rejected, emphasizing the mandatory nature of such approval for claiming deductions, with the possibility of restoration upon obtaining the required approval. en-us Thu, 20 Jun 2013 00:00:00 +0530 Sat, 02 Apr 2016 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234925 The Tribunal upheld the disallowance of the deduction u/s. 80IA(4)(iii) due to the absence of approval from the Ministry of Commerce, Government of India under the Industrial Park Scheme. The appeal was rejected, emphasizing the mandatory nature of such approval for claiming deductions, with the possibility of restoration upon obtaining the required approval. Case-Laws Income Tax Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234925