https://www.taxtmi.com/caselaws?id=389255 The Tribunal upheld the disallowance of the deduction under section 80IA of the Income Tax Act, 1961, for the assessee engaged in civil works contracts with Chennai Corporation, as the assessee did not meet the criteria specified for eligibility. The disallowance under section 40A(3) for cash payments exceeding Rs. 20,000 was partially confirmed, with an exception for a payment below the limit. The appeal was partly allowed, with the order issued on 11th October 2019 in Chennai. en-us Fri, 11 Oct 2019 00:00:00 +0530 Wed, 04 Dec 2019 12:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389255 The Tribunal upheld the disallowance of the deduction under section 80IA of the Income Tax Act, 1961, for the assessee engaged in civil works contracts with Chennai Corporation, as the assessee did not meet the criteria specified for eligibility. The disallowance under section 40A(3) for cash payments exceeding Rs. 20,000 was partially confirmed, with an exception for a payment below the limit. The appeal was partly allowed, with the order issued on 11th October 2019 in Chennai. Case-Laws Income Tax Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389255