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2015 (7) TMI 1359 - ITAT DELHIDeduction u/s 80IA - as per revenue scope of work undertaken by the assessee was both rehabilitation and strengthening of the existing two lane highway apart from widening thereof to four lanes deduction u/s 80IA would not be available on the project income as per clarificatory circular of CBDT No. 4/2010 - HELD THAT:- In the light of clarificatory circular issued by CBDT and respectfully following the decision of ITAT Pune Bench in the case of Rohan & Rajdeep Infrastructure [2013 (4) TMI 758 - ITAT PUNE] and order of the ITAT Mumbai [2015 (6) TMI 1206 - ITAT MUMBAI] in assessee’s own case for subsequent assessment year 2008-09 we are inclined to hold that section 80IA of the Act mainly speaks about development of infrastructure facility and whether widening of roads would also fall under the ambit of development of infrastructure facility has been further clarified by the CBDT by circular no. 4/2010 which is obviously biding on the revenue authorities. On logical analysis of the operative part of CIT(A) from para 4.1 to 4.3 of the impugned order. We note that the CIT(A) after properly considering circular no. 4/2010 of CBDT and relevant provision of section 80IA(4)(i) of the Act. Rightly drawn a conclusion that the project of development and widening road under taken by the assessee qualifies the definition of new infrastructure facility for the purpose of claiming deduction u/s 80IA(4)(i) and the CIT(A) was correct and quite justified in deleting the addition made by the AO in this regard. - Decided against revenue.
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