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2022 (4) TMI 841 - AT - Income TaxDisallowance claim of deduction u/s.80- IA - assessee is a partnership firm carrying on the business of civil constructions, contractors, engineers and builder - HELD THAT:- As relying on ESHWARNATH CONSTRUCTIONS [2013 (12) TMI 299 - ITAT CHENNAI] assessee being a partnership firm in the relevant assessment years is legally not eligible to claim deduction u/s.80IA(4)(i) and also, even on merit, the assessee is found to have executed works contract attracting the explanation to sub-section 13 of 80IA – A partnership firm is not a creation of statute but it is a body of individuals regulated by the statute namely Partnership Act - The assessee fails to satisfy the applicability clause of the provision as envisaged under section 80IA(4)(i) - Decided against assessee.
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