https://www.taxtmi.com/caselaws?id=432920 The appeal was partly allowed, determining that the assessee is eligible for deduction under Section 80-IA(4) for projects involving the creation of new infrastructure facilities. However, projects focused on strengthening or improving existing roads were not eligible for the deduction. The charging of interest and initiation of penalty proceedings were not interfered with in the decision. en-us Fri, 13 Jan 2023 00:00:00 +0530 Tue, 17 Jan 2023 06:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432920 The appeal was partly allowed, determining that the assessee is eligible for deduction under Section 80-IA(4) for projects involving the creation of new infrastructure facilities. However, projects focused on strengthening or improving existing roads were not eligible for the deduction. The charging of interest and initiation of penalty proceedings were not interfered with in the decision. Case-Laws Income Tax Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432920