TMI Blog2010 (4) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 30.9.2010 of the Income Tax Appellate Tribunal A Bench, Kolkata for the assessment year 2004-05. The appellant proposed the following substantial questions of law;- i) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in quashing the revision order under section 263 of the Income-tax Act, 1961, passed by the Commissioner of Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tructure facility as contemplated in clause (a) of the explanation to sub section (4) of Section 80-IA of the Income Tax Act, 1961, it is not necessary to answer question no. 1. Section 80-IA provides that where the gross total income of an assessee includes any profit and gains derived by an undertaking or an enterprise from any business referred to in sub-section (4) (such business being here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dge or a rail system; The Tribunal took the view that installation of automatic traffic signal and pedestrian footbridge would be an integral part of road including a bridge. We do not find any fault with the interpretation placed by the Tribunal on Clause (a) of explanation to sub-section (4) of Section 80-IA of the Income-tax Act, 1961. In view of the above, the proposed question no. 1 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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