Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023
801A of the Act in respect of Sagar-Beena Project is that the assessee did not satisfy the conditions laid down under section 80IA(4)(b) of the Act. The objection of the CIT(A) is that there is nothing to suggest on record that the assessee had entered into any agreement with the Central Government or a State Government