Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 1110 - AT - Income TaxDeduction u/s.80IA(4) - eligible projects undertaken by the assessee - Developer of infrastructure facility v/s contractor - CIT-A granted relief treating that assessee is only a developer of infrastructure facility and not a contractor as alleged by the ld. AO - Recurring issue from past many years - HELD THAT:- Projects were duly examined by the ld.CIT(A) with all supporting documents and he had arrived at the conclusion that the assessee is only a developer. No contrary materials were brought on record with supporting evidences by the revenue to controvert this factual findings of the ld. CIT(A) before us. In view of the above observations and respectfully following various orders of this Tribunal in assessee’s own case order dated 31/10/2014 and also the decision of the Hon’ble Jurisdictional High Court in the case of ABG Heavy Industries Pvt. Ltd., [2010 (2) TMI 108 - BOMBAY HIGH COURT] we do not find any infirmity in the order of the ld. CIT(A) granting relief to the assessee. Appeals of the Revenue are dismissed.
|