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2018 (4) TMI 184 - AT - Income TaxDeduction u/s.80IA(4) - whether the assessee was only a contractor as the said work was awarded? - Held that:- We hold that the assessee having executed development of dam, was entitled to the claim of deduction under section 80IA(4) of the Act. See ACIT, Circle-1, Kolhapur Versus Mahalaxmi Infraprojects Ltd. [2018 (1) TMI 1103 - ITAT PUNE]. - Decided in favour of assessee.
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