https://www.taxtmi.com/caselaws?id=423421 The Tribunal upheld the disallowance of deduction under section 80-IA for the appellant, M/s. PRIA CETP (India) Ltd., for the assessment year 2012-13. Despite the appellant's appeal to the Ld. CIT(A), and subsequently to the Tribunal, the failure to provide new evidence or appear during proceedings led to the dismissal of the appeal. The Tribunal found that the appellant's agreement with Maharashtra Industrial Development Corporation did not meet the requirements of section 80IA(4) for the claimed deduction, resulting in the affirmation of the initial disallowance decision. en-us Tue, 31 May 2022 00:00:00 +0530 Tue, 07 Jun 2022 08:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423421 The Tribunal upheld the disallowance of deduction under section 80-IA for the appellant, M/s. PRIA CETP (India) Ltd., for the assessment year 2012-13. Despite the appellant's appeal to the Ld. CIT(A), and subsequently to the Tribunal, the failure to provide new evidence or appear during proceedings led to the dismissal of the appeal. The Tribunal found that the appellant's agreement with Maharashtra Industrial Development Corporation did not meet the requirements of section 80IA(4) for the claimed deduction, resulting in the affirmation of the initial disallowance decision. Case-Laws Income Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423421