https://www.taxtmi.com/caselaws?id=343662 The Tribunal allowed the assessee's appeal, granting the deduction claimed under section 80-IA of the Income Tax Act. It found a direct nexus between the compensation received and the business activities, qualifying the amount for deduction. The delay in filing the appeal was condoned, and the Tribunal proceeded with the appeal on merit. en-us Fri, 26 May 2017 00:00:00 +0530 Tue, 30 May 2017 06:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343662 The Tribunal allowed the assessee's appeal, granting the deduction claimed under section 80-IA of the Income Tax Act. It found a direct nexus between the compensation received and the business activities, qualifying the amount for deduction. The delay in filing the appeal was condoned, and the Tribunal proceeded with the appeal on merit. Case-Laws Income Tax Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343662