https://www.taxtmi.com/caselaws?id=463298 ITAT, Pune remanded the s.36(1)(iii) disallowance to the AO to determine availability of interest-free funds and compute any disallowance in line with earlier Tribunal directions, affording the assessee a reasonable opportunity of hearing; the ground was allowed for statistical purposes. On s.80IA(4)(iii), the Tribunal followed parity with earlier years and rejected the Revenue's challenge, holding the assessee entitled to the deduction despite the project's notification issue; decided in favour of the assessee. en-us Thu, 23 Nov 2017 00:00:00 +0530 Fri, 22 Aug 2025 20:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463298 ITAT, Pune remanded the s.36(1)(iii) disallowance to the AO to determine availability of interest-free funds and compute any disallowance in line with earlier Tribunal directions, affording the assessee a reasonable opportunity of hearing; the ground was allowed for statistical purposes. On s.80IA(4)(iii), the Tribunal followed parity with earlier years and rejected the Revenue's challenge, holding the assessee entitled to the deduction despite the project's notification issue; decided in favour of the assessee. Case-Laws Income Tax Thu, 23 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463298