Held, that since no details were produced before the Tribunal, there was no infirmity in the order of the Commissioner (Appeals) confirming the disallowance under section 80-IA of the Act for failure to file Form No 10CCB. (AY.2007-08, 2010-11 to 2014-15).
Dy. CIT v. Wind World India Ltd. (2022)98 ITR 22 (Mum)(Trib)
S. 80IA: Industrial undertakings-Infrastructure development-Failure to file Form No 10CCB-Disallowance is justified.