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2013 (4) TMI 758 - ITAT PUNEWidening of existing road - New infrastructure facility u/s 80IA(4) - Assessee executed a project named “BOT" at Hanumangar. He submitted that it was not merely a repairing of road, but re-doing of the entire road work. He claimed deduction u/s.80IA(4) in respect of that project. - HELD THAT: - Assessee incurred a huge expenditure on widening and strengthening the existing road by constructing additional lane, thus it is a new infrastructure facility, therefore, assessee is entitled for deduction u/s.80IA(4). Decision in the cases of - SHRISTI INFRASTRUCTURE DEVELOPMENT CORPN. VERSUS INCOME-TAX OFFICER, WARD 8(3), NEW DELHI [2009 (7) TMI 904 - ITAT DELHI] and COMMISSIONER OF INCOME-TAX, BOMBAY VERSUS TATA HYDRO ELECTRIC POWER SUPPLY COMPANY LIMITED [1978 (7) TMI 29 - BOMBAY HIGH COURT], relied upon.
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