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No Deduction u/s 80I(4) of Income Tax Act to be Allowed without Agreement between Assessee and Government /Statutory body: ITAT
Case Law Details
- Case Name
- DCIT Vs HES Infra Private Limited (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Hyderabad
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DCIT Vs HES Infra Private Limited (ITAT Hyderabad)
The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) held that the agreement was not entered between the assessee and the Government / Statutory Government and there was a violation laid down by the statute and therefore, the assessee is not entitled to claim deduction
The assessee company M/s. HES Infra Private Limited is in the business of undertaking contracts for Civil Works and infrastructure projects. The return of income was filed admitting a total income of Rs.9,08,12,280 arrived after claiming deduction for Rs.19,31,63,096 un...
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