Taxpayer Denied Deduction u/s 80IA Due to Lack of Agreement with Government Entity, Fails Statutory Compliance.

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....Deduction u/s 80IA - Onus is on the assessee to prove strictly that assessee fulfills all the parameters laid down by the statute for claiming the deduction. In the present case, admittedly, the agreement was not entered between the assessee and the Government / Statutory Government and there was a violation laid down by the statute and therefore, the assessee is not entitled to claim deduction. - AT....