Case Law Details
Case Name : SPS Construction India Private Ltd. Vs DCIT (ITAT Chandigarh)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Chandigarh
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SPS Construction India Private Ltd. Vs DCIT (ITAT Chandigarh)
Section 80-IA Deduction Allowed Because Developing Infrastructure Alone Meets Statutory Requirement: ITAT; 80-IA Benefit Cannot Be Denied Because EPC Contractor Lacked Ownership of Infrastructure Asset: ITAT; Infrastructure Tax Deduction Allowed Because ‘Developing’ Alone Is Enough Under Section 80-IA: ITAT Chandigarh; Bogus Purchase Addition Deleted Because Material Movement, Site Records and Banking Proof Established Genuineness: ITAT; Section 69A Addition Deleted Because Search Records Were Not Linked to Assessee Company: ITA...
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