https://www.taxtmi.com/caselaws?id=418884 The ITAT allowed the appeal, setting aside lower authorities' orders and directing the AO to recompute the deduction under Section 80IA. The deduction on other income received from contractors was permitted, following precedents that expenses incurred to earn such income should be excluded for computing the deduction. The decision was based on the principle that certain types of income, even if not directly from the core business, could be considered for deductions under Section 80IA. en-us Tue, 15 Feb 2022 00:00:00 +0530 Sat, 26 Feb 2022 05:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418884 The ITAT allowed the appeal, setting aside lower authorities' orders and directing the AO to recompute the deduction under Section 80IA. The deduction on other income received from contractors was permitted, following precedents that expenses incurred to earn such income should be excluded for computing the deduction. The decision was based on the principle that certain types of income, even if not directly from the core business, could be considered for deductions under Section 80IA. Case-Laws Income Tax Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418884