https://www.taxtmi.com/caselaws?id=416526 The Tribunal allowed the assessee's appeal on various grounds, including granting deductions under section 80IA for Land Fill Project-I and II as separate undertakings, allowing deduction for the Incinerator Project, and including interest income from fixed deposits in the deduction computation. The Tribunal directed the AO to recompute deductions and allowances accordingly. Additionally, the Tribunal partially allowed the Revenue's appeal concerning the treatment of advance receipts from customers, instructing the AO to assess these receipts proportionately over the relevant period. en-us Mon, 27 Dec 2021 00:00:00 +0530 Fri, 31 Dec 2021 08:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416526 The Tribunal allowed the assessee's appeal on various grounds, including granting deductions under section 80IA for Land Fill Project-I and II as separate undertakings, allowing deduction for the Incinerator Project, and including interest income from fixed deposits in the deduction computation. The Tribunal directed the AO to recompute deductions and allowances accordingly. Additionally, the Tribunal partially allowed the Revenue's appeal concerning the treatment of advance receipts from customers, instructing the AO to assess these receipts proportionately over the relevant period. Case-Laws Income Tax Mon, 27 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416526