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2022 (10) TMI 1037 - ITAT AHMEDABADDisallowance of deduction claimed u/s 80IA(4) - HELD THAT:- We find that the claim which has been decided in favour of the assessee [2022 (5) TMI 773 - ITAT AHMEDABAD] is on identical projects. After careful consideration of the order passed by the Co-ordinate Bench, we find that the assessee has been found to be a developer and not a work contractor and ultimately the benefit claimed under Section 80IA(4) of the Act has been granted. In the absence of any different fact, we do not find any reason to deviate from finding made by the Co-ordinate bench and therefore respectfully relying upon the same, we allow this ground of appeal preferred by the assessee.
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