https://www.taxtmi.com/caselaws?id=176803 The ITAT partially allowed the appellant's appeal on September 4, 2009. It directed the AO to allow deduction under section 80-IA on an undertaking-wise basis, rejecting the aggregation of profits from different units. The issue of disallowance of provision for leave encashment was deferred for the appellant to seek redressal from the assessing authority within the specified timeframe. en-us Fri, 04 Sep 2009 00:00:00 +0530 Tue, 29 Dec 2015 11:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176803 The ITAT partially allowed the appellant's appeal on September 4, 2009. It directed the AO to allow deduction under section 80-IA on an undertaking-wise basis, rejecting the aggregation of profits from different units. The issue of disallowance of provision for leave encashment was deferred for the appellant to seek redressal from the assessing authority within the specified timeframe. Case-Laws Income Tax Fri, 04 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176803