https://www.taxtmi.com/caselaws?id=412453 The Tribunal allowed the appeal, condoning the delay in filing and directing the AO to grant the deduction under Section 80IA for the truck terminal. The decision emphasized the functional necessity of the truck terminal as part of the highway infrastructure, aligning with the precedent set in the assessee's own case for previous years. en-us Tue, 14 Sep 2021 00:00:00 +0530 Fri, 17 Sep 2021 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412453 The Tribunal allowed the appeal, condoning the delay in filing and directing the AO to grant the deduction under Section 80IA for the truck terminal. The decision emphasized the functional necessity of the truck terminal as part of the highway infrastructure, aligning with the precedent set in the assessee's own case for previous years. Case-Laws Income Tax Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412453