https://www.taxtmi.com/caselaws?id=183290 The High Court partly allowed the appeal, setting aside the deduction claimed under s. 80IA but upholding the deduction under s. 43B. The Court ruled in favor of the Revenue for question No. 1 and against the assessee for question No. 2, based on relevant case laws. The assessee's claim for deduction under s. 80IA was disallowed, while the disallowance under s. 43B was set aside. Each party was ordered to bear their own costs of the appeal, and the Assessing Officer was directed to take necessary actions accordingly. en-us Wed, 20 Aug 2008 00:00:00 +0530 Fri, 03 Jun 2016 18:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183290 The High Court partly allowed the appeal, setting aside the deduction claimed under s. 80IA but upholding the deduction under s. 43B. The Court ruled in favor of the Revenue for question No. 1 and against the assessee for question No. 2, based on relevant case laws. The assessee's claim for deduction under s. 80IA was disallowed, while the disallowance under s. 43B was set aside. Each party was ordered to bear their own costs of the appeal, and the Assessing Officer was directed to take necessary actions accordingly. Case-Laws Income Tax Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183290