https://www.taxtmi.com/caselaws?id=305964 The appeal was dismissed as the Tribunal upheld the denial of deduction u/s 80-IA(4) for the assessee for A.Y 2006-07. The Tribunal found that the assessee's activities did not qualify as developing infrastructural facilities as defined in the relevant section, leading to the rejection of the deduction claim. The decision emphasized the necessity of ensuring alignment between activities and legal provisions to claim deductions under the Income Tax Act. en-us Tue, 30 Nov 2010 00:00:00 +0530 Mon, 02 Jan 2023 10:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305964 The appeal was dismissed as the Tribunal upheld the denial of deduction u/s 80-IA(4) for the assessee for A.Y 2006-07. The Tribunal found that the assessee's activities did not qualify as developing infrastructural facilities as defined in the relevant section, leading to the rejection of the deduction claim. The decision emphasized the necessity of ensuring alignment between activities and legal provisions to claim deductions under the Income Tax Act. Case-Laws Income Tax Tue, 30 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305964