https://www.taxtmi.com/caselaws?id=403325 The Tribunal partly allowed the appeal. It upheld the disallowance under Section 43B and partially disallowed the interest on mobilization advance. However, it allowed the appeal concerning the disallowance under Section 40(a)(ia), granting the benefit of the second proviso to the assessee. en-us Fri, 22 Jan 2021 00:00:00 +0530 Mon, 25 Jan 2021 11:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403325 The Tribunal partly allowed the appeal. It upheld the disallowance under Section 43B and partially disallowed the interest on mobilization advance. However, it allowed the appeal concerning the disallowance under Section 40(a)(ia), granting the benefit of the second proviso to the assessee. Case-Laws Income Tax Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403325