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2017 (4) TMI 1608 - ITAT PUNEDeduction u/s 80IA(4) denied - Proof of infrastructural facility in its clause (a) as road including toll road, bridge or a rail system - HELD THAT:- we hold that the assessee did not develop any infrastructural facility in the nature of road as defined in Explanation to sub-section (4) to 80 IA of Income Tax and therefore, the action of the A.O denying the deduction to assessee under 80 IA need no interference from our side. We uphold the same. See assessee own case [2010 (11) TMI 1129 - ITAT PUNE] The issue arising in all the appeals is identical and accordingly we hold that the assessee is not entitled to claim deduction under section 80IA(4) of the Act in the captioned assessment years.Appeals of the assessee are dismissed.
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