https://www.taxtmi.com/caselaws?id=297678 The Tribunal partly allowed both appeals, directing the AO to allow the deduction under section 80IA for the parking lot project, make a reasonable disallowance for labor charges, and adjust the disallowance under rule 8D(iii) to 0.5% of the average investments. The orders were pronounced on 08.01.2021. en-us Fri, 08 Jan 2021 00:00:00 +0530 Fri, 17 Sep 2021 09:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297678 The Tribunal partly allowed both appeals, directing the AO to allow the deduction under section 80IA for the parking lot project, make a reasonable disallowance for labor charges, and adjust the disallowance under rule 8D(iii) to 0.5% of the average investments. The orders were pronounced on 08.01.2021. Case-Laws Income Tax Fri, 08 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297678