https://www.taxtmi.com/caselaws?id=777601 ITAT held that the deduction under s.80IA(4)(i) for profits from infrastructure development was disallowed because the claim and requisite Form 10CCB were never made or filed in the original or any revised return and were first raised before the CIT(A). The Tribunal found s.80A(5) mandatory, barring a deduction not reflected in the return or furnished with required documentation during assessment. Claim denied; decision against the assessee. en-us Wed, 20 Aug 2025 00:00:00 +0530 Mon, 01 Sep 2025 10:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777601 ITAT held that the deduction under s.80IA(4)(i) for profits from infrastructure development was disallowed because the claim and requisite Form 10CCB were never made or filed in the original or any revised return and were first raised before the CIT(A). The Tribunal found s.80A(5) mandatory, barring a deduction not reflected in the return or furnished with required documentation during assessment. Claim denied; decision against the assessee. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777601