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TMI Blog2019 (12) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... furnished by the assessee, the Assessing Officer has observed that the assessee was merely a 'works contractor' who executed various civil works but not a 'developer' as stipulated under section 80IA(4) of the Act. Since the assessee has shown himself as contractor as per Form 26AS and TDS certificate. It was further observed that the agreements executed by the assessee with the clients are 'contract agreements' and not 'development agreements'. Since the provisions of section 80IA of the Act shall not apply to a person who executes works contract entered into with the undertaking or enterprises, the Assessing Officer disallowed the claim of deduction under section 80IA of the Act and brought to tax. On appeal, by following the decision of the Tribunal in assessee's own case for the assessment year 2009-10 and 2010-2011, the ld. CIT(A) confirmed the disallowance claimed under section 80IA of the Act. 3. On being aggrieved, the assessee is in appeal before the Tribunal. At the time of hearing, the ld. DR has submitted that the issue involved in this appeal is squarely covered against the assessee by the decision of the Tribunal and pleaded that the same should be followed. 4. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with and subject to the provisions of this section, be allowed, in computing the total income of the assessee, a deduction of an amount equal to hundred per cent of the profits and gains derived from such business for ten consecutive assessment years. (2) ....................... (2A) ..................... (3) ....................... (4) This section applies to- (i) any enterprise carrying on the business of (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility which fulfils all the following conditions, namely:- (a) it is owned by a company registered in India or by a consortium of such companies or by an authority or a board or a corporation or any other body established or constituted under any Central or State Act; (b) it has entered into an agreement with the Central Government or a State Government or a local authority or any other statutory body for (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining a new infrastructure facility; (c) it has started or starts operating and maintaining the infrastructure facility on or after the 1st day of April, 1995 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ched to the sub-section, the legislature has also entrusted the meaning of the infrastructure facilities. In our opinion, an assessee while claiming deduction has to satisfy all conditions in sub-section 4(1)(a) or (b) or (c). It is mandatory for the assessee to first satisfy sub-section clause i(a), then (b) then (c), then proviso and so on. In case the concerned assessee fails in any one of the clauses, even if it satisfies the other part of the sub-section, the claim has to be rejected. Now we proceed to decide as to whether the assessee proprietorship concern satisfies sub-section 4(i) of the "Act" or not. For the said subsection, a reading of the provision makes it unambiguous that the concerned claimant has to be an enterprises carrying on the business of developing or operating and maintaining or developing, operating and maintaining any infrastructure facility and it has to be owned by a consortium of such company or by an authority or a board or a corporation or any other body established or constituted under any Central or State Act. Admittedly, the assessee is a proprietorship. As we notice from the relevant statutory provision, the enterprise in the nature of propriet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause of the provision as envisaged under section 80IA(4)(i) of the "Act". 9. So far as catena of the judgments submitted by the AR of the assessee, we notice that they only pertain to section 80IA(4)(i)(b) i.e. regarding the issue of contractor viz-a-vis developer. Hence, we do not deem it appropriate to decide on the said issue since the assessee does not fulfill the condition enumerated in the first part of the statutory provision. 10. Consequently, in the light of our above discussions, the appeals of the Revenue in ITA No.620/Mds/2013 and ITA No.360/Mds/2015 are allowed." 5.1 Respectfully following the above decision of the Tribunal in assessee's own case for earlier assessment years, the ground raised by the assessee in the present appeal stands dismissed. 6. The next ground raised in the appeal of the assessee relates to disallowance of expenses of Rs..17,80,436/- claimed as deduction. During the course of assessment proceedings, the Assessing Officer noticed that the assessee has made cash payments on a single day to the single party, i.e., M/s. New Bharat Electricals & Enterprises of Rs..90,826/-, Rs.. 6,78,600/- to PSK Blue Metal and Rs..10,000/- to Raghvendra Blue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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