https://www.taxtmi.com/caselaws?id=273888 The court decided most issues in favor of the assessee, except for the expense provision written back, which was decided in favor of the Department. The court emphasized the importance of a direct nexus between the incidental incomes and the business of the undertaking while interpreting Section 80IA. en-us Tue, 16 May 2017 00:00:00 +0530 Thu, 19 Jul 2018 05:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273888 The court decided most issues in favor of the assessee, except for the expense provision written back, which was decided in favor of the Department. The court emphasized the importance of a direct nexus between the incidental incomes and the business of the undertaking while interpreting Section 80IA. Case-Laws Income Tax Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273888