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2018 (8) TMI 1969 - AT - Income TaxDeduction u/s 80IA - contact work performed by the assessee does not fall within the definition of new infrastructure facility u/s 80IA and is in contravention to CBDT Circular No. 4/2010 dated 18.05.2010 - CIT-A allowed the claim - HELD THAT:- AO allowed the claim of the assessee to the extent of 50% by holding that work undertaken by the assessee for Widening to four lanes is eligible for deduction but he held that the work undertaken by the assessee for strengthening of existing two lane carriageway in km. 27.80 to km. 61.00 Jagatpur-Chandikhol Section of National Highway No.5 in the State of Orissa is not eligible for such deduction and since this is a combined contract and separate profit is not determinable, he held that 50% of the entire profit is for such work in respect of strengthening of existing two lane carriageway and to this extent, he disallowed the claim of the assessee. When we examine this legal position in the light of this fact that in all earlier years, the AO has himself allowed the claim of the assessee in the orders passed by him u/s 143 (3), there is no infirmity in the order of CIT (A) and hence, we decline to interfere.
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