TMI Blog2014 (8) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal for the assessment years 2003-04 to 2009-10 The issue has been consistently considered and decided by Income-tax Appellate Tribunal in assessee’s own case for all the earlier assessment years from 2003-04 to 2008-09. The Tribunal has accepted the contention of the assessee in the matter of its claim made under sec.80-IA. The case has been considered even after Explanation to sub-sec. (13) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any and assessee company is only a sub-contractor executing contract on behalf of others, therefore squarely covered under the Explanation to sub2 section 13 of section 80-IA of the Act and thus ineligible for deduction under section 80-IA of the Act. 2. At the time of hearing, counsel for the assessee submits that the issue in appeal has been decided in favour of the assessee in its own case b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g as under:- 2. The grounds raised by the Revenue in the present appeal read as below : 2. The order of the learned Commissioner of Incometax( Appeals) is against the law, as explanation to subsection( 13) of section 80-IA states that :- For removal doubts, it is hereby declared that nothing contained in the section shall apply to a person who executes a works contract entered i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o does not satisfy all the conditions enumerated in sub-section(4) of Section 80-IA. 3. The issue has been consistently considered and decided by Income-tax Appellate Tribunal in assessee s own case for all the earlier assessment years from 2003-04 to 2008-09. The Tribunal has accepted the contention of the assessee in the matter of its claim made under sec.80-IA. The case has been consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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