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2015 (6) TMI 1206 - AT - Income TaxDeduction u/s 80IA(4)(i) - Whether widening of existing roads constitute creation of new infrastructure facility for the purpose of section 80IA(4) - HELD THAT:- Section 80IA mainly speaks of development of infrastructure facility; whether widening of roads would amount to development of infrastructure facility has been clarified by the CBDT and the same is binding on the Revenue. In the light of the circular issued by CBDT and also the decision in the case of Rohan & Rajdeep Infrastructure [2013 (4) TMI 758 - ITAT PUNE] wherein circular No. 4/2010 was applied by the Tribunal to hold that widening of roads would amount to new infrastructure facility falling within the purview of section 80IA of the Act - the expression development of infrastructure facility includes widening of roads. Under these circumstances we do not find any infirmity in the order passed by the CIT(A). Appeal filed by the Revenue is dismissed.
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