https://www.taxtmi.com/caselaws?id=293548 The Tribunal ruled in favor of the Revenue in an appeal against the CIT(A)'s decision to allow deduction u/s 80IA, citing mandatory electronic filing requirements and lack of profit from infrastructure activities. The Tribunal reversed the CIT(A)'s decision. Regarding a Cross Objection by the assessee-company on toll fee collection and deduction u/s 80IA, the Tribunal partially allowed it, directing the CIT(A) to consider alternative contentions, recognizing the link between toll fee collection and project cost reduction. en-us Fri, 29 Mar 2019 00:00:00 +0530 Wed, 17 Feb 2021 21:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293548 The Tribunal ruled in favor of the Revenue in an appeal against the CIT(A)'s decision to allow deduction u/s 80IA, citing mandatory electronic filing requirements and lack of profit from infrastructure activities. The Tribunal reversed the CIT(A)'s decision. Regarding a Cross Objection by the assessee-company on toll fee collection and deduction u/s 80IA, the Tribunal partially allowed it, directing the CIT(A) to consider alternative contentions, recognizing the link between toll fee collection and project cost reduction. Case-Laws Income Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293548