learned tribunal setting aside the disallowance of deduction claimed under
Section 80IA(4) of the Income Tax Act, 1961 (the Act). The facts which ... order dated 30.10.2019 passed under Section
92CD(3) of the Act, disallowed the deduction claimed under Section 80IA(4)
of the Act. The assessee moved
learned tribunal setting aside the disallowance of deduction claimed under
Section 80IA(4) of the Income Tax Act, 1961 (the Act). The facts which ... order dated 30.10.2019 passed under Section
92CD(3) of the Act, disallowed the deduction claimed under Section 80IA(4)
of the Act. The assessee moved
facility as defined in clause [a] of Explanation below sub-
section [4] of section 80IA of the Income Tax Act ?
3
2. Whether ... Income Tax Act in particular the Explanation appended to
sub-section [4] of section 80IA ?
3. Whether on the facts and circumstances of the case
respective SEBs to be the market rate as per
Section 80IA (8) , whereas judicial precedences indicate that the market rate
would be the selling price ... entities the same qualified as specified
domestic transaction under Section 92 BA read with Section 80IA (8) of the
Act. The CIT(A) noted that
respective SEBs to be the market rate as per
Section 80IA (8) , whereas judicial precedences indicate that the market rate
would be the selling price ... entities the same qualified as specified
domestic transaction under Section 92 BA read with Section 80IA (8) of the
Act. The CIT(A) noted that
respective SEBs to be the market rate as per
Section 80IA (8) , whereas judicial precedences indicate that the market rate
would be the selling price ... entities the same qualified as specified
domestic transaction under Section 92 BA read with Section 80IA (8) of the
Act. The CIT(A) noted that
respective SEBs to be the market rate as per
Section 80IA (8) , whereas judicial precedences indicate that the market rate
would be the selling price ... entities the same qualified as specified
domestic transaction under Section 92 BA read with Section 80IA (8) of the
Act. The CIT(A) noted that
respective SEBs to be the market rate as per
Section 80IA (8) , whereas judicial precedences indicate that the market rate
would be the selling price ... entities the same qualified as specified
domestic transaction under Section 92 BA read with Section 80IA (8) of the
Act. The CIT(A) noted that
respective SEBs to be the market rate as per
Section 80IA (8) , whereas judicial precedences indicate that the market rate
would be the selling price ... entities the same qualified as specified
domestic transaction under Section 92 BA read with Section 80IA (8) of the
Act. The CIT(A) noted that
respective SEBs to be the market rate as per
Section 80IA (8) , whereas judicial precedences indicate that the market rate
would be the selling price ... entities the same qualified as specified
domestic transaction under Section 92 BA read with Section 80IA (8) of the
Act. The CIT(A) noted that
