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    <title>Denial of Section 80IA Deduction for Insurance Claims, Empty Gunny Bags Sale, and Crane Hire Charges Explained.</title>
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    <description>Deduction u/s 80IA - Insurance claim, sale of empty gunny bags and crane hire charges, though may be part of the business of the assessee but did not have direct nexus - claim denied - AT</description>
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      <description>Deduction u/s 80IA - Insurance claim, sale of empty gunny bags and crane hire charges, though may be part of the business of the assessee but did not have direct nexus - claim denied - AT</description>
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