https://www.taxtmi.com/caselaws?id=373361 The Tribunal allowed the appeal, overturning the disallowances of deduction under section 80IA and infrastructure charges under section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal found that the assessee qualified for the deduction under section 80IA(4)(iv) for power generation and distribution, and the infrastructure charges were capitalized and not claimed as revenue expenditure, thus not subject to section 40(a)(ia) disallowances. en-us Wed, 02 Jan 2019 00:00:00 +0530 Fri, 11 Jan 2019 11:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373361 The Tribunal allowed the appeal, overturning the disallowances of deduction under section 80IA and infrastructure charges under section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal found that the assessee qualified for the deduction under section 80IA(4)(iv) for power generation and distribution, and the infrastructure charges were capitalized and not claimed as revenue expenditure, thus not subject to section 40(a)(ia) disallowances. Case-Laws Income Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373361