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Deduction under Section 80-IA(4) available even to contractor who merely develops but does not operate & maintain the infrastructure facility
Case Law Details
- Case Name
- Laxmi Civil Engg. .P. Ltd. Vs Addl/ CIT Range-2 (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006- 07
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IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “A” PUNE
ITA Nos. 766/PN/09, 254/PN/08, 431/PN/07 & 435/PN/07 (A. Y. 2006-07, 2005-06, 2003-04, 2004-05)
Laxmi Civil Engg. .P. Ltd. Vs Addl/ CIT Range-2 Kolhapur
ORDER
Per D. Karunakara Rao, AM:
There are four appeals under consideration and the issue for adjudication is one and the same. At the very outset, the learned counsel for the assessee mentioned that the issue under consideration has to be decided in accordance with the modified ground raised by the assessee. The said modified ground which is common in all appeals read as under...
