https://www.taxtmi.com/caselaws?id=375574 The Tribunal dismissed all appeals filed by the revenue, affirming that the assessee can claim a deduction under section 80IA(4) for the first time in a return filed in response to a notice under section 153A. Additionally, the assessee, as a constituent of JVs/consortia, is eligible for the deduction under section 80IA(4) for the profits derived from the contracts executed. en-us Fri, 15 Feb 2019 00:00:00 +0530 Thu, 21 Feb 2019 06:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375574 The Tribunal dismissed all appeals filed by the revenue, affirming that the assessee can claim a deduction under section 80IA(4) for the first time in a return filed in response to a notice under section 153A. Additionally, the assessee, as a constituent of JVs/consortia, is eligible for the deduction under section 80IA(4) for the profits derived from the contracts executed. Case-Laws Income Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375574