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Assessee eligible for benefit u/s 801A even if only part of Infrastructural Project work is executed by it
Case Law Details
- Case Name
- B.T.Patil & Sons Belgaum Constructions Pvt. Ltd. Vs ACIT (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2000- 01 & 2001- 02
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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. ...
