https://www.taxtmi.com/caselaws?id=183756 The Tribunal allowed the appeal partly, ruling in favor of the assessee on the challenge to the service of notice under section 148 due to improper service, rendering the assessment proceedings illegal. However, the appeal was dismissed on the denial of deduction under section 80-IA, upholding a previous judgment against the assessee on a similar issue. en-us Fri, 28 Apr 2006 00:00:00 +0530 Tue, 21 Jun 2016 10:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183756 The Tribunal allowed the appeal partly, ruling in favor of the assessee on the challenge to the service of notice under section 148 due to improper service, rendering the assessment proceedings illegal. However, the appeal was dismissed on the denial of deduction under section 80-IA, upholding a previous judgment against the assessee on a similar issue. Case-Laws Income Tax Fri, 28 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183756