Infrastructure Deduction Dispute: Lack of Evidence Triggers Comprehensive Reassessment of 80IA Eligibility Criteria

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....ITAT remanded the case regarding 80IA deduction eligibility due to insufficient documentary evidence. The tribunal found no conclusive proof that the assessee was engaged in infrastructure maintenance and operation as required by statutory conditions. The appellate authority set aside the previous CIT(A) order and directed the Assessing Officer to conduct a fresh adjudication, specifically mandating examination of agreement terms and providing the assessee an opportunity to present supporting documentation. The revenue's appeal was allowed for statistical purposes, with the matter being returned for comprehensive factual and legal reassessment.....