Case Law Details
Case Name : ACIT Vs Patil Construction and Infrastructure Limited (ITAT Pune)
Related Assessment Year : 2013-14
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ACIT Vs Patil Construction and Infrastructure Limited (ITAT Pune)
ITAT Pune Sends Back 80-IA Claim – Settlement Commission Order Not Blanket Licence for All Projects
Patil Construction & Infrastructure Ltd, engaged in civil contracts, claimed deduction u/s 80-IA for infrastructure projects. The AO denied deduction (₹5.6 cr in AY 2013-14) holding the Assessee was only a contractor executing road & runway works, not a “developer”, relying on CBDT Circular 4/2010 & the statutory auditor’s remark that the claim conflicted with the Act.
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