https://www.taxtmi.com/caselaws?id=253797 The Tribunal allowed the appeals of the assessee and dismissed the appeals of the Revenue. It upheld the assessee's claim for deduction under Section 80IAB, recognizing the transfer of bare shell buildings as an authorized operation under the SEZ Act. The Tribunal also emphasized that the AO did not have the jurisdiction to challenge the BOA's approval and clarified the limited applicability of the disclaimer clause in the approval letters. en-us Thu, 13 Nov 2014 00:00:00 +0530 Wed, 03 Dec 2014 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253797 The Tribunal allowed the appeals of the assessee and dismissed the appeals of the Revenue. It upheld the assessee's claim for deduction under Section 80IAB, recognizing the transfer of bare shell buildings as an authorized operation under the SEZ Act. The Tribunal also emphasized that the AO did not have the jurisdiction to challenge the BOA's approval and clarified the limited applicability of the disclaimer clause in the approval letters. Case-Laws Income Tax Thu, 13 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253797