https://www.taxtmi.com/caselaws?id=781780 ITAT set aside the blanket allowance of deduction u/s 80IA(4) granted by CIT(A) to the assessee-contractor. It held that CIT(A) erred in relying solely on the Settlement Commission's order for AY 2012-13, especially when the Department's challenge to that order is pending before HC and the assessee itself had partially withdrawn its claim. ITAT directed AO to: allow deduction u/s 80IA(4) only for projects covered before the Settlement Commission and continuing in AYs 2013-14 to 2015-16; disallow deduction for projects where the assessee had withdrawn its claim; and independently examine all remaining contracts for eligibility. Revenue's appeal was allowed for statistical purposes. en-us Thu, 23 Oct 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781780 ITAT set aside the blanket allowance of deduction u/s 80IA(4) granted by CIT(A) to the assessee-contractor. It held that CIT(A) erred in relying solely on the Settlement Commission's order for AY 2012-13, especially when the Department's challenge to that order is pending before HC and the assessee itself had partially withdrawn its claim. ITAT directed AO to: allow deduction u/s 80IA(4) only for projects covered before the Settlement Commission and continuing in AYs 2013-14 to 2015-16; disallow deduction for projects where the assessee had withdrawn its claim; and independently examine all remaining contracts for eligibility. Revenue's appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 23 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781780