https://www.taxtmi.com/highlights?id=89147 ITAT remanded the case regarding 80IA deduction eligibility due to insufficient documentary evidence. The tribunal found no conclusive proof that the assessee was engaged in infrastructure maintenance and operation as required by statutory conditions. The appellate authority set aside the previous CIT(A) order and directed the Assessing Officer to conduct a fresh adjudication, specifically mandating examination of agreement terms and providing the assessee an opportunity to present supporting documentation. The revenue's appeal was allowed for statistical purposes, with the matter being returned for comprehensive factual and legal reassessment. en-us Fri, 06 Jun 2025 08:30:44 +0530 Fri, 06 Jun 2025 08:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89147 ITAT remanded the case regarding 80IA deduction eligibility due to insufficient documentary evidence. The tribunal found no conclusive proof that the assessee was engaged in infrastructure maintenance and operation as required by statutory conditions. The appellate authority set aside the previous CIT(A) order and directed the Assessing Officer to conduct a fresh adjudication, specifically mandating examination of agreement terms and providing the assessee an opportunity to present supporting documentation. The revenue's appeal was allowed for statistical purposes, with the matter being returned for comprehensive factual and legal reassessment. Highlights Income Tax Fri, 06 Jun 2025 08:30:44 +0530 https://www.taxtmi.com/highlights?id=89147