https://www.taxtmi.com/caselaws?id=443972 The Tribunal allowed the Revenue's appeal, determining that the assessee was not eligible for the deduction under section 80IA(4) as the agreement was not directly with the government or statutory body, failing to meet statutory requirements. The Tribunal emphasized the clear language of the law, disqualifying the assessee from the deduction. The decision in ITA No. 184/Hyd/2018 was applied to ITA No. 185/Hyd/2018, resulting in both appeals being allowed. en-us Thu, 31 Aug 2023 00:00:00 +0530 Thu, 05 Oct 2023 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443972 The Tribunal allowed the Revenue's appeal, determining that the assessee was not eligible for the deduction under section 80IA(4) as the agreement was not directly with the government or statutory body, failing to meet statutory requirements. The Tribunal emphasized the clear language of the law, disqualifying the assessee from the deduction. The decision in ITA No. 184/Hyd/2018 was applied to ITA No. 185/Hyd/2018, resulting in both appeals being allowed. Case-Laws Income Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443972