https://www.taxtmi.com/caselaws?id=290501 Section 80IA deduction was considered in relation to activities said not to fall within clause (d) of the Explanation to section 80IA(4). The Court noted that the legal question had already been settled against the Revenue by binding decisions of the Court and the Supreme Court, so the proposed issue did not raise any substantial question of law under section 260A. The result was that the claim was treated as allowable in favour of the assessee and against the Revenue. en-us Mon, 14 Oct 2019 00:00:00 +0530 Thu, 01 Oct 2020 11:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290501 Section 80IA deduction was considered in relation to activities said not to fall within clause (d) of the Explanation to section 80IA(4). The Court noted that the legal question had already been settled against the Revenue by binding decisions of the Court and the Supreme Court, so the proposed issue did not raise any substantial question of law under section 260A. The result was that the claim was treated as allowable in favour of the assessee and against the Revenue. Case-Laws Income Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290501