https://www.taxtmi.com/caselaws?id=248003 The Tribunal allowed the assessee's appeals, permitting the deduction under Section 80IA(4) as the primary executor of the contract and confirming the deletion of the addition under Section 68. The Tribunal emphasized the importance of the assessee's execution on behalf of the joint venture and found the transactions with M/s. Achiever Trading Pvt. Ltd. to be genuine commercial transactions. Consequently, the Revenue's appeal was dismissed, affirming the genuineness of the transactions and the entitlement to the deduction. en-us Wed, 09 Apr 2014 00:00:00 +0530 Thu, 29 May 2014 10:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248003 The Tribunal allowed the assessee's appeals, permitting the deduction under Section 80IA(4) as the primary executor of the contract and confirming the deletion of the addition under Section 68. The Tribunal emphasized the importance of the assessee's execution on behalf of the joint venture and found the transactions with M/s. Achiever Trading Pvt. Ltd. to be genuine commercial transactions. Consequently, the Revenue's appeal was dismissed, affirming the genuineness of the transactions and the entitlement to the deduction. Case-Laws Income Tax Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248003