Deduction u/s. 80IA(4) not admissible to assessee collecting and transporting solid waste

CES ONYX Pvt. Ltd. Vs ACIT (ITAT Chennai)

ITAT Chennai held that disallowance of claim under section 80IA(4) of the Income Tax Act justified since assessee is engaged in only collection and transportation of solid wastes and is not engaged in operating and maintaining sold waste management system.

Facts- The effective ground of appeal in these appeals of assessee is against confirming the disallowance of the claim u/s. 80IA(4) of the Income Tax Act, 1961 in respect of infrastructure facility in the form of solid waste management made by the Assessing Officer

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