https://www.taxtmi.com/caselaws?id=759318 ITAT Lucknow upheld CIT(A)'s decision allowing section 80IA deduction for infrastructure projects. The assessee maintained separate books for four UPPWD projects and met all statutory requirements. Revenue's denial based on revised return filing was unjustified per Kerala HC precedent. CIT(A) correctly deleted additions for unverified credits, adhoc expense disallowances, and TDS non-deduction on petty payments below Rs. 5,000. Cross objection was withdrawn as assessee opted for VSVS scheme, with liberty to restore if settlement fails. en-us Thu, 05 Sep 2024 00:00:00 +0530 Fri, 27 Sep 2024 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759318 ITAT Lucknow upheld CIT(A)'s decision allowing section 80IA deduction for infrastructure projects. The assessee maintained separate books for four UPPWD projects and met all statutory requirements. Revenue's denial based on revised return filing was unjustified per Kerala HC precedent. CIT(A) correctly deleted additions for unverified credits, adhoc expense disallowances, and TDS non-deduction on petty payments below Rs. 5,000. Cross objection was withdrawn as assessee opted for VSVS scheme, with liberty to restore if settlement fails. Case-Laws Income Tax Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759318