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2017 (10) TMI 1506 - ITAT PUNEDeduction u/s. 80IA(4) in respect of structure of foot over bridges and installation of road signages - Whether erection of foot over bridges and installation of road signage can be construed as “infrastructure facility” within the meaning of Explanation to section 80IA(4) ? - HELD THAT:- The issue in the present appeal is identical to the one already adjudicated by Co-ordinate Bench of the Tribunal in assessee’s own case for assessment year 2010-11 [2015 (10) TMI 2773 - ITAT PUNE] . The assessee has not placed on record any material to show any distinguishing features in assessment year under appeal. Therefore, we find no reason to take a different view. Following the order of Co-ordinate Bench, we hold that the assessee is not eligible for claiming deduction u/s. 80IA(4) in respect of construction of foot-over bridges and installation of road signages as they do not fall within the ambit of “infrastructure facility” within the meaning of Section 80IA (4) of the Act. Accordingly, appeal of the assessee is dismissed being devoid of any merit.
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