https://www.taxtmi.com/caselaws?id=299939 The High Court of Bombay upheld the Income Tax Appellate Tribunal's decision for Assessment Year 2009-10, regarding the eligibility of deductions under Section 80IA(4) of the Income Tax Act for infrastructure facilities. The appeal was dismissed due to the absence of a substantial legal question, with reference to a similar case from the previous assessment year. The Court emphasized the need for adherence to statutory provisions in claiming tax deductions, highlighting the importance of raising significant legal issues for judicial review in tax matters. en-us Tue, 09 Jan 2018 00:00:00 +0530 Thu, 06 Jan 2022 07:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299939 The High Court of Bombay upheld the Income Tax Appellate Tribunal's decision for Assessment Year 2009-10, regarding the eligibility of deductions under Section 80IA(4) of the Income Tax Act for infrastructure facilities. The appeal was dismissed due to the absence of a substantial legal question, with reference to a similar case from the previous assessment year. The Court emphasized the need for adherence to statutory provisions in claiming tax deductions, highlighting the importance of raising significant legal issues for judicial review in tax matters. Case-Laws Income Tax Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299939