https://www.taxtmi.com/caselaws?id=238300 The Tribunal held that the assessee is eligible for deduction under Section 80IA of the Income Tax Act if it can establish the development of the Industrial Park during the relevant assessment year. The case was remitted back to the Assessing Officer for further verification with proper supporting documents. The department's appeal was treated as allowed for statistical purposes. en-us Thu, 31 Jan 2013 00:00:00 +0530 Sun, 20 Oct 2013 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238300 The Tribunal held that the assessee is eligible for deduction under Section 80IA of the Income Tax Act if it can establish the development of the Industrial Park during the relevant assessment year. The case was remitted back to the Assessing Officer for further verification with proper supporting documents. The department's appeal was treated as allowed for statistical purposes. Case-Laws Income Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238300