https://www.taxtmi.com/caselaws?id=270248 The Tribunal ruled in favor of the Revenue, emphasizing the necessity of an agreement between the assessee and the Government or local authority for establishing an infrastructure facility to claim deductions under Section 80-IA of the Income-tax Act. It highlighted the mandatory requirement of such an agreement and remitted the issue back to the Assessing Officer for re-examination based on legal requirements. The Tribunal underscored the significance of compliance with legal provisions and agreements for eligibility for deductions under Section 80-IA. en-us Fri, 13 Nov 2015 00:00:00 +0530 Fri, 01 Jan 2016 10:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270248 The Tribunal ruled in favor of the Revenue, emphasizing the necessity of an agreement between the assessee and the Government or local authority for establishing an infrastructure facility to claim deductions under Section 80-IA of the Income-tax Act. It highlighted the mandatory requirement of such an agreement and remitted the issue back to the Assessing Officer for re-examination based on legal requirements. The Tribunal underscored the significance of compliance with legal provisions and agreements for eligibility for deductions under Section 80-IA. Case-Laws Income Tax Fri, 13 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270248