https://www.taxtmi.com/highlights?id=67660 Deduction u/s 80IA(4) - the assessee has not followed the due procedure for establishing Palsana unit - One of the rules of interpretation of a tax statute is that if a deduction or exemption is available on compliance with certain conditions, the conditions are to be strictly complied with. - AT en-us Thu, 12 Jan 2023 07:22:51 +0530 Thu, 12 Jan 2023 07:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67660 Deduction u/s 80IA(4) - the assessee has not followed the due procedure for establishing Palsana unit - One of the rules of interpretation of a tax statute is that if a deduction or exemption is available on compliance with certain conditions, the conditions are to be strictly complied with. - AT Highlights Income Tax Thu, 12 Jan 2023 07:22:51 +0530 https://www.taxtmi.com/highlights?id=67660