https://www.taxtmi.com/caselaws?id=250000 The Tribunal upheld the disallowance of claimed exemption under section 80IA for income from storage facility and transportation charges while allowing it for income from sale of water and miscellaneous sources. The judgment provided a detailed analysis of each income source's eligibility for deduction under section 80IA, emphasizing the direct connection between the income and the operation of the infrastructure facility at the jetty. en-us Wed, 23 Jul 2014 00:00:00 +0530 Fri, 13 Mar 2015 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250000 The Tribunal upheld the disallowance of claimed exemption under section 80IA for income from storage facility and transportation charges while allowing it for income from sale of water and miscellaneous sources. The judgment provided a detailed analysis of each income source's eligibility for deduction under section 80IA, emphasizing the direct connection between the income and the operation of the infrastructure facility at the jetty. Case-Laws Income Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250000