https://www.taxtmi.com/caselaws?id=466059 Decisions address validity of disallowances and claim of deduction under section 80IA where additions arose from assessments, search operations, or inter-company cash movements. Addition based on prior disputed assessment treatment, not on incriminating search material, is unsustainable and deduction restored. Presumption of siphoning via a sister concern cannot sustain addition where amount was taxed in the sister concern. Deduction under section 80IA is admissible on enhanced business profit resulting from earlier disallowances deleted on appeal; CBDT clarification supports allowing Chapter VIA deductions on compliance-driven enhancements. Disallowance limited to exempt income for 14A-type issues; procedural non-compliance in admitting evidence noted but consistency followed. en-us Tue, 04 Feb 2025 00:00:00 +0530 Fri, 16 Jan 2026 10:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466059 Decisions address validity of disallowances and claim of deduction under section 80IA where additions arose from assessments, search operations, or inter-company cash movements. Addition based on prior disputed assessment treatment, not on incriminating search material, is unsustainable and deduction restored. Presumption of siphoning via a sister concern cannot sustain addition where amount was taxed in the sister concern. Deduction under section 80IA is admissible on enhanced business profit resulting from earlier disallowances deleted on appeal; CBDT clarification supports allowing Chapter VIA deductions on compliance-driven enhancements. Disallowance limited to exempt income for 14A-type issues; procedural non-compliance in admitting evidence noted but consistency followed. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466059