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2012 (8) TMI 356 - AT - Income TaxDis allowance of deduction u/s 80IA(4) - Held that:- The assessee is a work contractor of the Railway department who has executed the contract for supply of materials, trenching, laying, testing, commissioning of 4 quad cables, installation and commissioning of gate, telephones and emergency posts etc. - the nature of the contract is civil which had been assigned by the Railway Department in part of already rail laid and no new railway line or telecommunication system has been executed by the assessee - dis allowance is thus warranted - against assessee. Dis allowance of deduction u/s 80IB(10) - Held that:- The appellant is carrying out the project under reference in the capacity of a sub contractor - the land is owned by the Defence Ministry and assessee is mainly work contractor, the construction of house were for the Air Force not for any middle class - The permission of the Municipal Authority in the name of Defence Ministry with no full responsibility of the assessee for execution of the development projects - The assessee had not directly charged collection from the members but payments were received by the assessee from N.B.C.C. for work contract on fixed price - - dis allowance is thus warranted - against assessee
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