Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023
ii) Dy. CIT v. Transstroy (India) Ltd. (IT Appeal No. 325 & 326/Viz/2011 order dated 13.04.2012). 22. The objection of the CIT(A) in allowing deduction under section 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