Denial of Section 80IA(4) deduction: ITAT directs AO to examine agreements

Bharat Engineering Construction Co. Pvt. Ltd. Vs ACIT (ITAT Chennai)

The case of Bharat Engineering Construction Co. Pvt. Ltd. vs. ACIT was brought before the Income Tax Appellate Tribunal (ITAT) in Chennai. The dispute revolves around the eligibility of the assessee for deduction under Section 80IA of the Income Tax Act based on the nature of work executed.

Bharat Engineering Construction Co. Pvt. Ltd. (the assessee) filed an appeal against the order passed by the Commissioner of Income T

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