https://www.taxtmi.com/caselaws?id=326735 The ITAT partially allowed the appeal filed by the assessee, directing the AO to delete the disallowance under section 14A of the Income Tax Act due to non-compliance with mandatory conditions. Additionally, the ITAT set aside the CIT(A)'s order rejecting the deduction under section 80IA, instructing a fresh examination by the AO regarding the nature of the MOU for infrastructure development projects. en-us Wed, 02 Mar 2016 00:00:00 +0530 Sat, 23 Apr 2016 10:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326735 The ITAT partially allowed the appeal filed by the assessee, directing the AO to delete the disallowance under section 14A of the Income Tax Act due to non-compliance with mandatory conditions. Additionally, the ITAT set aside the CIT(A)'s order rejecting the deduction under section 80IA, instructing a fresh examination by the AO regarding the nature of the MOU for infrastructure development projects. Case-Laws Income Tax Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326735