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2014 (8) TMI 1177 - AT - Income TaxDeduction u/s 80-IA - as alleged assessee company executed works contract on behalf of other company and assessee company is only a sub-contractor executing contract on behalf of others - HELD THAT:- Isuue decided in favour of the assessee in its own case by the Tribunal for the assessment years 2003-04 to 2009-10 The issue has been consistently considered and decided by Income-tax Appellate Tribunal in assessee’s own case for all the earlier assessment years from 2003-04 to 2008-09. The Tribunal has accepted the contention of the assessee in the matter of its claim made under sec.80-IA. The case has been considered even after Explanation to sub-sec. (13) of sec.80-IA was inserted. Reference may be made to the orders of the Tribunal for assessment years 2007-08 and 2008-09. - Decided against revenue
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