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Development of infrastructure facility sufficient to claim deduction u/s. 80-IA(4) wef A.Y. 2002-03
Case Law Details
- Case Name
- Sanee Infrastructure (P.) Ltd. Vs Assistant Commissioner of Income-tax (ITAT Indore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- ITAT Indore
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IN THE ITAT INDORE BENCH
Sanee Infrastructure (P.) Ltd.
V/s.
Assistant Commissioner of Income-tax
IT APPEAL NO. 12 (IND.) OF 2011
[ASSESSMENT YEAR 2007-08]
JUNE 8, 2012
ORDER
R.C. Sharma, Accountant Member – This is an appeal by the assessee against the order of the learned CIT(A) dated 26.10.2009 for the assessment year 2007-08.
2. The only grievance of the assessee relates to decline of claim of deduction u/s 80IA of the Income Tax Act, 1961 in respect of Infrastructure Projects developed by the assessee.
3. Rival contentions have been heard and record perused. The fir...
