https://www.taxtmi.com/caselaws?id=296294 The tribunal upheld the CIT(A)'s decision regarding the separate treatment of land filling and incinerator projects for Section 80IA deduction, emphasizing their distinct nature. Non-refundable receipts were deemed advances rather than income, following the mercantile method. Interest income and membership fee were considered eligible for the deduction. The disallowance of provisions for post-closure and pit covering expenses was overturned based on prior successful challenges and lack of new evidence. The Revenue's appeal was partly allowed for statistical purposes, with the appellant's cross-appeal partially succeeding. The decision was rendered on February 27, 2017. en-us Mon, 27 Feb 2017 00:00:00 +0530 Wed, 14 Jul 2021 06:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296294 The tribunal upheld the CIT(A)'s decision regarding the separate treatment of land filling and incinerator projects for Section 80IA deduction, emphasizing their distinct nature. Non-refundable receipts were deemed advances rather than income, following the mercantile method. Interest income and membership fee were considered eligible for the deduction. The disallowance of provisions for post-closure and pit covering expenses was overturned based on prior successful challenges and lack of new evidence. The Revenue's appeal was partly allowed for statistical purposes, with the appellant's cross-appeal partially succeeding. The decision was rendered on February 27, 2017. Case-Laws Income Tax Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296294