Assessee Denied Tax Deductions for Non-Compliance with Section 80IA(4) Procedures in Establishing Palsana Unit.

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....Deduction u/s 80IA(4) - the assessee has not followed the due procedure for establishing Palsana unit - One of the rules of interpretation of a tax statute is that if a deduction or exemption is available on compliance with certain conditions, the conditions are to be strictly complied with. - AT....