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2016 (7) TMI 204 - ITAT MUMBAIDisallowance u/s.80IA(4)- income derived from activity of development of eligible infrastructural facilities - Held that:- As decided in assessee's own case for AY 2008-09 the assessees of this kind are deemed fulfilling the conditions specified in the said sub-section (4) of Section 80IA of the Act. It is the finding of the Hyderabad Bench of the Tribunal in the case of' M/s KMC Constructions Ltd (2012 (5) TMI 181 - ITAT HYDERABAD ) that the contractor, who undertakes for road Widening of the National Highways from 2 lines to 4 lines, is eligible for deduction u/s 80IA(4) - Decided in favour of assessee
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