TMI Blog2011 (11) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... e same vide their letter dated 25.9.2006. Accordingly, the assessee had set up infrastructure facilities as required u/s 80IA. - Decided in favour of assessee - I.T.A.Nos.1312 & 1313/Mds/2011 - - - Dated:- 18-11-2011 - SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER For the Appellant : Shri R.B. Naik, CIT-DR For the Respondent : Shri Vikram Vijayaraghavan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar assessment s, the Assessing Officer has disallowed assessee s claim for deduction made u/s 80IA of the Act. M/s ST-CMS Electric Company Pvt. Ltd, a company incorporated under the Companies Act had agreed to design and construct a 250 MW electric power generating facility at Neyveli and operate the project for the purpose of generating and selling electricity to the Tamil Nadu Electricity Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent with M/s ST-CMS Electric Co. Pvt. Ltd. The agreement entered into by the assessee with the above company was in line with the agreement entered into between the Company and the railways for the purpose of laying railway sidings. The assessee was required to co-ordinate with the Railways for the installation and construction of the railway sidings complying with all rules and regulations. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, in his order dated 24.12.2010, has rejected the assessee s claim for relief u/s 80IA on the ground that the assessee did not satisfy the requirements of sub-section (4) of section 80IA and that explanation (13) appended to section 80IA is applicable to the assessee s case. According to the Assessing Officer, the assessee had not entered into an agreement with the Central or State Government, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stands squarely covered by the order of the Tribunal in assessee s own case. The Tribunal has reversed the finding of the Assessing Officer while passing its order in I.T.A.No. 2287/Mds/2006, order dated 27.7.2007 in assessee s own case for assessment year 2004-05. The grounds of appeals raised before us in these two assessment years are exactly same which were raised in assessment year 2004-05 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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