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2019 (4) TMI 1485 - MADRAS HIGH COURTEligibility for deduction u/s 80 IA - assessee is only a sub-contractor - proof of having a contract with any Government/authority referred to - HELD THAT:- As decided in M/S. CHETTINAD LIGNITE TRANSPORT SERVICES PRIVATE LIMITED [2019 (4) TMI 683 - MADRAS HIGH COURT] Tribunal, rightly applied the Proviso to Section 80IA(4) and held that since the Assessee was recognised as contractor for these railway sidings, which undoubtedly fell under the definition of “infrastructure facility”, it was entitled to the said benefit u/s 80IA. The grounds on which the Assessing Authority denied the said benefit to the Assessee ignoring the effect of Provisos to Section 80IA(4), therefore, could not be sustained. Proviso does not require that there should be a direct agreement between the transferee enterprise and the specified authority for availing the benefit under Section 80IA. The Assessee was duly recognised as transferee or assignee of the principal contractor and was duly so recognised by the Railways to operate and maintain the said railway sidings at Vadalur and Uthangalmangalam Railway Stations. - Decided in favour of assessee.
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