https://www.taxtmi.com/caselaws?id=292206 The ITAT dismissed the assessee's appeal, upholding the disallowance of the deduction under Section 80IA on profits from the Trikampura Division. The grounds concerning the reopening of assessment under Section 147, confirmation of assessment under Section 143(3) read with Section 147, and initiation of penalty proceedings under Section 271(1)(c) were dismissed due to lack of prosecution. en-us Wed, 26 Feb 2014 00:00:00 +0530 Wed, 13 Nov 2024 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292206 The ITAT dismissed the assessee's appeal, upholding the disallowance of the deduction under Section 80IA on profits from the Trikampura Division. The grounds concerning the reopening of assessment under Section 147, confirmation of assessment under Section 143(3) read with Section 147, and initiation of penalty proceedings under Section 271(1)(c) were dismissed due to lack of prosecution. Case-Laws Income Tax Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292206