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2019 (5) TMI 1646 - MADRAS HIGH COURTBenefit of deduction u/s 80IA to sub-contractor or transferee or assignee - Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. - Assessing Authority denied the said benefit was that the Assessee himself did not enter into any such contract with the Railways or with the Central Government - Tribunal allowed claim - HELD THAT:- Present Appeals is covered by the Judgment of this court in the case of the same Assessee in [2019 (4) TMI 683 - MADRAS HIGH COURT] wherein this court has has held that Tribunal, however, in our opinion, 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 - Decided in favour of the Assessee and against the Revenue.
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