Deduction under Section 80-IA(4) available even to contractor who merely develops but does not operate & maintain the infrastructure facility

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 und

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