https://www.taxtmi.com/caselaws?id=436287 The ITAT partly allowed the appeal. It permitted the claim of Rs. 20,51,000 for expenses related to the abandoned project as the assessee demonstrated compliance with the conditions set in the first round. However, the claim for wage settlement expenses of Rs. 81,00,000 was disallowed for the relevant year but directed to be allowed in the year of actual payment. en-us Mon, 06 Mar 2023 00:00:00 +0530 Sat, 08 Apr 2023 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436287 The ITAT partly allowed the appeal. It permitted the claim of Rs. 20,51,000 for expenses related to the abandoned project as the assessee demonstrated compliance with the conditions set in the first round. However, the claim for wage settlement expenses of Rs. 81,00,000 was disallowed for the relevant year but directed to be allowed in the year of actual payment. Case-Laws Income Tax Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436287