https://www.taxtmi.com/caselaws?id=185340 The Tribunal allowed the assessee's appeal partially, directing the AO to grant the deduction under section 80IA for infrastructure development. The Tribunal remitted the issue of the provision for the pension scheme back to the AO for further assessment. Additionally, the Tribunal upheld the CIT(A)'s decisions regarding the Godavari Lift Irrigation Scheme deduction and the provision for warranty, dismissing the Revenue's appeal. en-us Wed, 17 Sep 2014 00:00:00 +0530 Tue, 14 Jul 2026 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185340 The Tribunal allowed the assessee's appeal partially, directing the AO to grant the deduction under section 80IA for infrastructure development. The Tribunal remitted the issue of the provision for the pension scheme back to the AO for further assessment. Additionally, the Tribunal upheld the CIT(A)'s decisions regarding the Godavari Lift Irrigation Scheme deduction and the provision for warranty, dismissing the Revenue's appeal. Case-Laws Income Tax Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185340