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2018 (11) TMI 1423 - AT - Income TaxDeduction u/s 80-IA - projects as infrastructural projects eligible for deduction - Held that:- As the projects being carried out during the year under consideration are the same as in A.Y. 2012-13, no reasons to deviate from the conclusions drawn by my colleague Commissioner of Income Tax (Appeals) in the assessee's own case for Assessment Year 2012-13 that all these projects are infrastructural projects eligible for deduction u/s.80IA(4). Thus hold that all the projects being carried out by assessee are infrastructural projects and not work contracts, and hence assessee is eligible for deduction under section 80lA on the profits from all the projects carried out during the year under reference. Hence direct the Assessing Officer to allow deduction under section 80lA as claimed by the assessee. - decided against revenue
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