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2022 (2) TMI 1092 - AT - Income TaxDeduction u/s.80IA(4)(i) - assessee failed to satisfy the applicability clause u/s.80IA(4)(i) of the Act, for the reason that the assessee is only a partnership firm - Also assessee taken part in tender process floated for rate contract - HELD THAT:- As the 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. Therefore, the appeal of the Department may be allowed. As assessee could not controvert the above submissions. As the issue is squarely covered in assessee’s own case [2013 (12) TMI 299 - ITAT CHENNAI] we consistently following the same allow these three appeals of the Revenue.
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