https://www.taxtmi.com/caselaws?id=279380 Deduction under section 80IA(4) was found allowable for the infrastructure project because the assessee had developed, operated and was to transfer the facility in accordance with the agreement and State approval, satisfying the statutory conditions including clause (i)(b). The Tribunal followed its view in the assessee's own earlier years and saw no reason to depart from the coordinate bench decision, so the Revenue's challenge failed. en-us Tue, 02 Jan 2018 00:00:00 +0530 Fri, 15 Mar 2019 07:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279380 Deduction under section 80IA(4) was found allowable for the infrastructure project because the assessee had developed, operated and was to transfer the facility in accordance with the agreement and State approval, satisfying the statutory conditions including clause (i)(b). The Tribunal followed its view in the assessee's own earlier years and saw no reason to depart from the coordinate bench decision, so the Revenue's challenge failed. Case-Laws Income Tax Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279380