DCIT, CENTRAL CIRCLE- 2(4), CHENNAI vs. ECO PROTECTION ENGINEERS PRIVATE LIMITED, CHENNAI

ITA 597/CHNY/2026Status: DisposedITAT Chennai18 September 2026AY 2017-1816 pages
AI SummaryDismissed

What were the facts?

The Revenue appealed against the CIT(A)'s order which deleted the disallowance of deduction under Section 80-IA made by the Assessing Officer. The assessee, an EPC contractor, claimed deduction for profits derived from infrastructure projects undertaken for government agencies.

What did the Tribunal hold?

The Tribunal held that the assessee was eligible for deduction under Section 80-IA as it was engaged in developing infrastructure projects, and its status as a contractor did not preclude eligibility. The Tribunal followed its earlier decision in the assessee's own case on similar facts.

What were the issues?

Whether an EPC contractor executing infrastructure projects for government agencies is eligible for deduction under Section 80-IA, and whether the assessee's contractual role disqualifies it from such deduction.

Which sections of the Income-tax Act were involved?

Section 80-IA,Section 143(3),Section 2(24)(x),Section 36(1)(va)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI ABY T VARKEY & SHRI S. R. RAGHUNATHA

Hearing: 27.07.2026Pronounced: 18.09.2026

PER S. R. RAGHUNATHA, AM : This appeal has been preferred by the Revenue against the order passed by the Learned Commissioner of Income Tax, Appeal (Appeals), Chennai – 19, [hereinafter referred to as “the Ld. CIT(A)”], dated 19.11.2025, arising from the assessment order dated 27.11.2019 for the Assessment Year (AY) 2017-18 passed by the Assista

The order continues below.

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