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2023 (11) TMI 503 - ITAT KOLKATARevision u/s 263 - Disallowance of deduction claimed for Industrial Undertaking u/s. 80IA - PCIT observed that the assessee was involved for development and setting up of the motor vehicle weighbridge check post, this particular service was not covered in scope of ‘infrastructure facilities’ as defined in section 80IA and that bridge and weighbridge were entirely different from each other - HELD THAT:- We find that the return of assessee was selected for scrutiny on the limited issue of claim of deduction u/s 80IA - assessee has duly furnished all the information relevant to AO and answered the various queries raised - AO was satisfied that the motor vehicle weighbridge along with toll road of 1 kilometre was integral part of the highway/toll road, thus accordingly accepted the claim of the assessee. In our view, the ld. PCIT has misconstrued the purpose for which the Government has entered into concession agreement for construction of motor vehicle weighbridge along with connecting road with the highway/toll road. The said ‘infrastructure facilities’ have to be developed under Motor Vehicle Rules alongside the toll road so as to discourage unnecessary movement of heavy vehicles on the toll road and further to collect toll charges from heavy vehicles on account of damage to the toll road because of the heavy vehicles. The said motor vehicle weighbridge is constructed and connected with the toll road and the heavy vehicles are diverted to the motor vehicle weighbridge toll road and pass to the same and are charged toll charges as per Government Rules according to the weight of the vehicle and then are allowed to pass through the main highway/toll road. Motor vehicle weighbridge in, itself, is not a separate infrastructure project, rather, it is a part and parcel of the highway/toll road and is constructed for the purpose of passing and monitoring of movement of heavy vehicles on the toll road and collection of toll charges from the heavy vehicles and the said infrastructure facilities independently will be of no use, rather, it is part and parcel of the highway project. Thus the order of the Assessing Officer was not erroneous - Decided in favour of assessee.
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