https://www.taxtmi.com/caselaws?id=390850 The Tribunal dismissed the appeal regarding the deduction under section 80IA(4) of the Income-tax Act, 1961, as the activities of the assessee did not qualify as infrastructure facilities. However, the Tribunal allowed the appeal on the disallowance under section 43B, directing the deletion of the disallowance since the advertisement tax was not claimed as a deduction. The order was pronounced on January 7, 2020. en-us Tue, 07 Jan 2020 00:00:00 +0530 Sat, 11 Jan 2020 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390850 The Tribunal dismissed the appeal regarding the deduction under section 80IA(4) of the Income-tax Act, 1961, as the activities of the assessee did not qualify as infrastructure facilities. However, the Tribunal allowed the appeal on the disallowance under section 43B, directing the deletion of the disallowance since the advertisement tax was not claimed as a deduction. The order was pronounced on January 7, 2020. Case-Laws Income Tax Tue, 07 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390850