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TMI Blog2013 (7) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... r J.-These appeals are filed challenging the order dated July 25, 2012, passed by the Tribunal which has affirmed the findings recorded by the authorities holding that the contract in question is a works' contract and, therefore, the assessee is not entitled to the benefit under section 80-IA of the Income-tax Act, 1961. 2. The assessee is a contractor for marine, mechanical, civil, under-water w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eement, the assessing authority held that it is only the work contract granted to the assessee for the work of construction of protection wall to the Champakara canal and the Udyogamandal canal. In the work order it is stated that the assessee's offer for the bank protection work in the Champakara canal and the Udyogamandal canal has been accepted by the authority for providing 10,100 metres. Of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintenance of infrastructure facility. Hence, the claim of the assessee for deduction is disallowed. 3. Aggrieved by the said order, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals). On re-appreciation of the entire material on record and after referring to various judgments, the Appellate Commissioner held that the assessee is a mere contractor executing civil wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s' project and not the creation or development of any new infrastructure as claimed. Therefore, it declined to interfere with the orders passed by the assessing authorities. It is against the said order the appeal is filed. 4. The learned counsel appearing for the appellant assailing the impugned order contends that the nature of work entrusted to the assessee included not only repair and mainten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een paid mobilization advance and, therefore, it is not a case of the assessee investing its money in development of infrastructure or operating and maintaining an infrastructure, which is already developed or developing and maintaining of any infrastructure development. It is an agreement entered into effect repairs to infrastructure by construction of permanent bank protection measures to the Ud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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