https://www.taxtmi.com/caselaws?id=427866 The appeal was dismissed, and the denial of the deduction under Section 80IA of the Income-tax Act, 1961 was upheld. The tribunal found that the assessee failed to produce necessary evidence to substantiate the claim of employing 20 or more workers or the installation of machinery, as required under Section 80IA. The tribunal emphasized the strict construction of exemption provisions and upheld the decision of the Assessing Officer to deny the deduction claim. en-us Wed, 20 Apr 2022 00:00:00 +0530 Mon, 19 Sep 2022 09:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427866 The appeal was dismissed, and the denial of the deduction under Section 80IA of the Income-tax Act, 1961 was upheld. The tribunal found that the assessee failed to produce necessary evidence to substantiate the claim of employing 20 or more workers or the installation of machinery, as required under Section 80IA. The tribunal emphasized the strict construction of exemption provisions and upheld the decision of the Assessing Officer to deny the deduction claim. Case-Laws Income Tax Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427866