Assessee eligible for benefit u/s 801A even if only part of Infrastructural Project work is executed by it

ITAT PUNE BENCH “B”, ITA.No. 1408 & 1409/PN/2003 (Asst. Year: 2000- 01 & 2001- 02 B.T.Patil & Sons Belgaum Constructions Pvt. Ltd. versus  ACIT Date of Pronouncement : 28.02.2013 ORDER PER SHAILENDRA KUMAR YADAV, JM Background of the case is that the Assessing Officer passed an assessment order disallowing the assessee’s claim for deduction u/s.80IA(4) of the Act. The CIT(A) confirmed the order of the Assessing Officer. Matter was carried before the ITAT. However, while passing the order, the Judicial Member and the Accountant Member differed. ...