https://www.taxtmi.com/caselaws?id=434870 The Tribunal upheld the CIT(A)'s decision to allow the deduction under section 80IA for the assessee, dismissing the Revenue's appeals for all the assessment years involved. The Tribunal found that the assessee had demonstrated sufficient cause for the delayed filing of the return, was engaged in eligible business activities under section 80IA, and had set up and operated the infrastructure facility as required by the statute. en-us Tue, 07 Feb 2023 00:00:00 +0530 Sat, 04 Mar 2023 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434870 The Tribunal upheld the CIT(A)'s decision to allow the deduction under section 80IA for the assessee, dismissing the Revenue's appeals for all the assessment years involved. The Tribunal found that the assessee had demonstrated sufficient cause for the delayed filing of the return, was engaged in eligible business activities under section 80IA, and had set up and operated the infrastructure facility as required by the statute. Case-Laws Income Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434870