https://www.taxtmi.com/caselaws?id=281922 The Tribunal upheld the denial of the deduction under section 80IA(4)(iii) due to the non-notification of the industrial park by the CBDT. Additionally, the Tribunal rejected the additional ground raised by the assessee regarding the charging of interest under section 234B, emphasizing the mandatory nature of interest charges. The appeal of the assessee was ultimately dismissed by the Tribunal. en-us Tue, 06 Sep 2016 00:00:00 +0530 Sat, 13 Jul 2019 07:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281922 The Tribunal upheld the denial of the deduction under section 80IA(4)(iii) due to the non-notification of the industrial park by the CBDT. Additionally, the Tribunal rejected the additional ground raised by the assessee regarding the charging of interest under section 234B, emphasizing the mandatory nature of interest charges. The appeal of the assessee was ultimately dismissed by the Tribunal. Case-Laws Income Tax Tue, 06 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281922