Case Law Details
Unipro Techno Infrastructure Private Ltd Vs DCIT (ITAT Chandigarh)
The brief facts relating to the issue are that the assessee is primarily engaged in developing / providing Lift Irrigation Scheme/ Lift Water Supply Scheme for different state governments. The assessee claims that the said development work carried out by the assessee falls within the definition and scope of Infrastructure development, maintenance and operation activity, hence, assessee is eligible for deduction u/s 80IA(4) of the Act. The assessee, had entered into agreements in earlier years for developing / providing Lift Irrigation Schemes / Lift Water Supply Scheme at different places with respective State Authorities such as Irrigation and Public Health Department of Himachal Pradesh Govt. and that of Govt. of Uttrakhand and also with Govt. of Rajasthan. Admittedly, the issue relating to the eligibility of the assessee to claim deduction u/s 80IA of the Act in respect of the above projects including similar types of other projects / contracts entered into by the assessee has already been considered by the Tribunal in the own case of the assessee for earlier assessment years. The Tribunal in identical circumstances though while adjudicating upon the action of the PCIT to invoke revision jurisdiction u/s 263 of the Act has already discussed the issue on merit also. The Tribunal in this respect has also relied on another decision of the Tribunal in the own case of the assessee for assessment years 2011-12 & 2012-13 also and after detailed discussions it has been held that the works carried out by the assessee fall with the scope and purview of infrastructure development facility eligible for deduction u/s 80IA of the Act.
Moreover, the deduction u/s 80IA of the Act for the relevant projects i.e. “Thural” and “Dehra” has already been allowed in the earlier years and this year being a subsequent year, the findings arrived for the same project in earlier years will mutatis-mutandis apply to the subsequent assessment year also with the condition that the total number of years for claiming deduction will be subject to the other conditions relating to the time period of claiming deduction and percentage of the deduction as provided u/s 80IA of the Act.
FULL TEXT OF THE ITAT JUDGEMENT
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