ACI -CC-2, THANE vs. SMC INFRASTRUCTURES P. LTD., MUMBAI

3.1. For the A.Y. 2014-15, the assessee filed return of income on 29/11/2014 declaring a total income of Rs.8,92,10,730/- and claimed deduction u/s 80IA(4) of the Act in the sum of Rs.13,81,85,353/- in respect of profits attributable to what was claimed as activity of infrastructure development work. The ld. AO passed assessment order u/s 143(3) of the Act by disallowing the claim u/s 80IA(4) of the Act of Rs. 13,81,85,353/-.

3.2. For the A.Y. 2015-16, the assessee filed return of income on 27/11/2015 declaring total income of Rs.7,17,24,830/- and claimed deduction u/s 80IA(4) of the Act in the sum of Rs. 12,21,63,542/- in respect of profits attributable to what was claimed as activity of infrastructure development work. The ld. AO passed assessment order u/s 143(3) of the Act and disallowed the claim u/s 80IA(4) of the Act.

3.3. For the A.Y. 2016-17, the assessee filed return of income on 30/11/2016 declaring total income of Rs. 6,36,13,030/- and claimed deduction u/s 80IA(4) of the Act in the sum of Rs.9,43,03,274/- in respect of profits attributable to what was claimed as activity of infrastructure development work. The ld. AO passed assessment order u/s 143(3) of the Act and disallowed the claim u/s 80IA(4) of the Act.

3.4. For the A.Y. 2017-18, the assessee filed return of income on 28/11/2017 declaring total Income of Rs.18,90,18,700/- and claimed deduction u/s 80IA(4) of the Act in the sum of Rs.16,81,09,436/- in respect of profits attributable to what was claimed as activity of infrastructure development work. The ld. AO passed assessment order u/s 143(3) of the Act and disallowed the claim u/s 80IA(4) of the Act.

3.5. According to ld. AO, the primary conditions for claim of deduction u/s 80IA of the Act are that the assessee should be a 'developer of an infrastructure facility; that the developer is an entrepreneur who has an interest in the property, finances the enterprise, initiates its development and ensures that this development is carried out for occupation, investment, dealing or use and recovers the investment by way of use of fees; that the developer undertakes the total responsibility for development and completion of the projects, bears the entire risk whether financial or otherwise, involved in development of the project. Compared to a developer, according to the ld. AO, a contractor is a person who is appointed by the principal to execute specific projects without having any financial stake. The ld. AO was therefore of the view that it cannot be said that a contractor who has constructed/commissioned only part of a whole project is a 'developer of the said project. The ld. AO has relied on the Memorandum explaining the provisions in the Finance bill 2007 where in the context of sec. 80IA of the Act, it is mentioned that the purpose of tax benefit has all along been for encouraging private sector participation by way of investment in development of infrastructure sector and not for the persons who merely execute the civil construction work or any other works contract. Accordingly, a person who entered a contract with another person being an 'undertaking or enterprise' referred to in sec.80IA of the Act for executing works contract, will not be eligible for the tax benefit u/s 80IA of the Act. The ld. AO has further stated that the assessee in his books of account has reflected the receipts from these contracts as work contract receipts clearly indicating that it merely executed a works contract. The ld. AO was therefore of the view, that the assessee is not a 'developer' of an 'infrastructural facility' as envisaged in sec.80IA of the Act and therefore is not eligible for the deduction. The ld. AO has also mentioned that in the case of the assessee on the issue of claim of deduction u/s 80IA of the Act, the Tribunal has in some years allowed the claim of the assessee (AY.2001-02, 2006-07, 2007 08 & 2008-09) whereas, in other years decided in favour of revenue (AY. 2002-03 to 2005-06) and therefore, both the assessee and the department are in appeal before the Hon’ble Bombay High Court on this issue. In A.Y. 2009-10, the Tribunal has allowed the deduction u/s 80IA of the Act to the assessee relying on its own decision and the decision of B.T.Patel & Sons Belgaum Construction Pvt Ltd and the decision of Hon’ble Bombay High Court in the case of ABG Heavy Industries Ltd reported in 189 Taxman 54 (Bom). The ld.AO examined the list of work orders submitted by the assessee and inferred that most of the work orders received related to the infrastructure projects order awarded by local authorities like Municipal Corporation etc. and that the assessee merely responded to the tenders floated by the local authorities and the contracts were executed as per the work order issued by them. The ld. AO also noted that separate books of account have not been maintained for eligible and ineligible projects u/s 80IA(4) of the Act. These observations of the ld. AO were confronted to the assessee in the show cause notice during the assessment proceedings.

3.6. At the outset, we find that this case has got a chequered history wherein for some years, the claim of deduction has been denied by the Tribunal to the assessee and for some years it has been allowed to the assessee. In order to understand this background, the following facts as stated in the decision of Pune Tribunal in the case of B.T. Patel & Sons Belgaum Constructions (P) Ltd., vs. CIT reported in 34 taxmann.com 97 would be relevant and hence reproduced hereunder:-

“ Background of the case is that the Assessing Officer passed an assessment order disallowing the assessee's claim for deduction u/s.80IA(4) of the Act. The CIT(A) confirmed the order of the Assessing Officer. Matter was carried before the ITAT. However, while passing the order, the Judicial Member and the Accountant Member differed. While the Judicial Member accepted the claim of the assessee, the Accountant Member did not agree. Accordingly, under provisions of section 255(4) of the Act the matter was referred to the Third Member. The issue in question pertains to A.Y. 2000-01 and 2001-02 The appeals were heard by the Third Member. However, while giving its opinion as per the provisions of section 255(4) of the Act the Third Member was of the opinion that the said matter ought to be heard by the Larger Bench of third Member i.e. a bench comprising of three members u/s. 255(4) of the Act. The matter was heard at length by the Larger Bench of the Third Member and they agreed with the Accountant Member. They were of the opinion that the assessee is not entitled to deduction u/s.80IA(4) of the Act. The said matter was referred back to the Division Bench of the Tribunal to give effect in conformity with the opinion of the Third Member as per the provisions of section 255(4) of the Act.

3. While the said appeal was sub judice before the Hon'ble Bombay High Court the Tribunal recalled its order dismissing the appeals of the assessee in limine and gave a fresh date of hearing to the assessee.

4. While the said appeals are pending before the Hon'ble Tribunal to give effect to the opinion of the Third Member as per the provisions of section 255(4) of the Act, the Hon'ble Bombay High Court in the case of ABG Heavy Industries Ltd., passed an order granting deduction to the said assessee u/s. 80IA(4) of the Act. The said jurisdictional order is contrary to the opinion given by the Third Member of the Tribunal. Meanwhile the appeal filed by the assessee against the order of the Tribunal dismissing the appeals of the assessee in limine, before the Hon'ble Bombay High Court came up for hearing on 24/01/2013. In the course of hearing before the Hon'ble Bombay High Court the Counsel of the assessee brought to the notice of the Hon'ble High Court the fact that the Tribunal in the Miscellaneous Application filed by the assessee had recalled its order and the said matter was now fixed for hearing on 15/02/2013. As such the assessee requested to withdraw the said appeal. The assessee also drew attention of the Hon'ble High Court to the decision of CIT v. ABG Heavy Industries Ltd. [2010] 189 Taxman 54 (Bom.) and requested the Hon'ble Bombay High Court to direct the Tribunal to consider the ABG Heavy Industries Ltd. (supra) decision on the issue while giving effect to the opinion of the Third Member as per the provisions of section 255(4) of the Act.

"1. Since the Tribunal has recalled the impugned order dated 23.03.2011, the appellant is withdrawing its appeal. 2. Further, while considering the matter afresh, the Tribunal will take into consideration all decisions including the decision of this court in the matter of CIT v. ABG Heavy Industries Ltd. reported in 322 ITR page 323. All contentions are kept open. 3. The appeal is dismissed of in above terms."

3.7. In the instant case before us, the ld. CIT(A) however, after examination of each and every project of the assessee and its related documents and after considering the amendment brought in by the Finance Act 2009 with retrospective effect from 01/04/2000 in the provisions of Section 80IA of the Act, granted relief to the assessee by treating that assessee is only a developer of infrastructure facility and not a contractor as alleged by the ld. AO. The various agreements and the related documents examined by the ld. CIT(A) in respect of various projects of the assessee are listed as under:- a) A.Y.2014-15 - pages 15-24 of the order of the ld. CIT(A) and para 10 thereon. Retrospective effect of the amendment has been discussed in page 35 of his order vide para 14. The decision of the Hon’ble Jurisdictional High Court in the case of ABG Heavy

Industries Ltd., reported in 322 ITR 323 has been relied upon and discussed in para 15 & 16 of his order. b) A.Y.2015-16 - pages 37-45 of the order of the ld. CIT(A) and para 22 thereon. c) A.Y.2016-17 - pages 46-54 of the order of the ld. CIT(A) and para 24 thereon. d) A.Y.2017-18 - pages 55-61 of the order of the ld. CIT(A) and para 26 thereon.

3.8. We find that the issue of eligibility to claim deduction u/s.80IA of the Act has been decided against the assessee for A.Yrs. 2002-03 to 2005-06 and since the time limit for filing Miscellaneous Application had lapsed for the assessee, the assessee could not get the benefit of deduction despite the fact of the order of this Tribunal in its favour for A.Y.2001-02, 2006- 07 and 2007-08 on this aspect in the order dated 31/10/2014 where in the issue of deduction u/s 80IA of the Act was decided in favour of the assessee by following the decision of the Hon’ble Jurisdictional High Court in the case of ABG Heavy Industries Pvt. Ltd., reported in 322 ITR 323. Similarly, for A.Y.2008-09, this Tribunal in assessee’s own case in dated 14/11/2014 had decided the issue in favour of the assessee. Similarly, for A.Y.2009-10, this Tribunal in assessee’s own case in ITA Nos. 3500 and 4756/Mum/2015 dated 25/05/2017 had decided the issue in favour of the assessee. Thereafter, a search and seizure operation was carried out in the premises of the assessee and the assessee preferred to file an application before the Hon’ble Income Tax Settlement Commission (ITSC) and the ITSC vide its order u/s.245D (6B) r.w.s. 245D(4) of the Act dated 02/12/2016 decided the issue of eligibility of claim of deduction u/s.80IA of the Act in favour of the assessee for A.Ys. 2007-08 to 2013-14. It is pertinent to note that in this order of Settlement Commission, two members decided in favour of the assessee and one member decided against the assessee. Hence, by majority view, the issue of claim of deduction u/s.80IA of the Act was ultimately decided in favour of the assessee.

3.9. The list of projects undertaken by the assessee for each of the years are tabulated hereunder:-

F.Y. 2013- F.Y. 2015- F.Y. 2016- F.Y. 2014-2015. 2014. 2016. 2017. Project First F.Y. carried out of Date of Amt. of Amt. of Amt. of in earlier Sr. Name of the claiming Amt. of Works Description of the Project Commencement Facility Works Works Works F.Y. & F.Y. No. Authority deductio executed of Contract executed executed executed deduction n u/s allowed u/s 80IA 80IA (4)

Work of Providing & Laying clear Engineer-in-Chief, water pipeline from Gandhi Krishi Bangalore Water Vignana Kender (GKVK) Water 1 18/Aug/2016 2016-17 - Supply And Reservoir to Hennur Banaswadi Supply - - 214,439,215 Sewerage Board Road (HBR) Reservoir under AMRUT.

Commissioner 80IA allowed Water supply system in Bellary Water 2 City Corporation 29/Mar/2011 2012-13 36,930,134 in Settlement 2012-13 Package No.02 BLY 01C Supply 27,882,622 17,040,594 15,313,582 Bellary Commission The Chief Municipal Officer, 80IA allowed Water Supply Scheme for Raisen Water 3 Municipal Council, 7/Jan/2013 2012-13 81,843,979 in Settlement 2012-13 Town Supply 96,549,740 50,532,561 49,648,812 Raisen Madhya Commission Pradesh Chief Municipal Water Supply Scheme to Pipariya 80IA allowed Officer, Municipal Water 4 village for Pipariya Municipal 30/Jun/2012 2012-13 33,108,795 in Settlement 2012-13 Council, Piparia, Supply 116,969,678 16,148,532 26,327,128 Council, Madhya Pradesh Commission Madhya Pradesh Municipal Council Berasia, Dist.- Water 5 BERASIYA Water Supply Project 5/Jan/2015 2015-16 - Bhopal, Madhya Supply - 22,423,445 97,899,924 Pradesh Chief Municipal Officer, Municipal Kannod Drinking Water Supply Water 6 19/Feb/2016 2016-17 - Council, Kannod, Scheme Supply - - 33,659,313 Madhya Pradesh City and Industrial Providing & Laying 1500 mm dia Development M.S. Gravity main along NH-4B Water 7 Corporation of from MBR Vahal to Kalamboli 23/Jun/2009 2015-16 - Supply - 39,440,901 143,494,051 Maharashtra Junction under Hetawane Water Limited Supply Scheme 8 Chief Enginner Construction of FOB at Goregaon, (Construction) EC Malad and Kandivali on pile Western Railway, foundation consist of RCC Churchgate, substructure & super structure Mumbai-20 with Structural Steel tubular /box section RCC deck slab, Elastromeric bearing with Geotechnical investigation including submission of design & 80IA allowed Water drawing b/w Andheri-Borivli 24/May/2012 2012-13 50,150,411 in Settelment 2012-13 Supply 22,592,105 21,965,298 2,995,245 station of Mumbai suburban Commission secytion of Western Railway

Nagpur City water augmentation scheme Pench-IV- Providing, Executive 80IA allowed Lowering, Laying, Jointing of Water 9 Engineer, Pench 10/Mar/2008 2012-13 47,443,133 in Settelment 2012-13 Proposed Pure Water Feeder Supply 80,592,315 16,175,293 10,194,922 Project Cell Commission mains (MBR to Service Reservoirs)

Design & Construction of 03 Nos. Executive of RCC ESR's & 01 No. of GSRs Water 10 Engineer (PPC), 20/Aug/2015 2015-16 - within Nagpur City at Various Supply - 5,855,338 39,046,972 NMC, Nagpur Places Executive Engineer MJP Deori Water Supply Yojana Tal. Water 11 Nagari & Gramin 20/Nov/2013 2014-15 26,876,819 Devri Dist. Gondia Supply - 35,709,315 35,016,856 Yojana Ward, Gondia

Providing, Lowering, Laying, Jointing and Hydraulic Testing of 1400 mm Diameter Mild Steel Executive Gravity Main from Nakshatra 80IA allowed Engineer, Water 12 Wadi MBR to Railway Station 27/Feb/2009 2012-13 - in Settelment 2012-13 Aurangabad Supply 71,846,407 - 13,636,316 and Providing, Testing of MS and Commission Mahanagar Palika DI Transmision Mains in theLowering, Laying, Jointing and Hydraulic Corporation area.

Providing, Lowering, Laying, jointing, Testing & Commissioning 1590 mm dia (OD), 10 mm thick Pure Water Rising Main from Saket to Patalipada including crossing of Commissioner - National Highway, MCGB Mira Bhainder Water 13 Pipeline at various location by 17/Oct/2015 2015-16 - Municipal Supply - 249,117,828 654,256,791 trenchless method (Jacking & Corporation Pushing method) and Design, Supply, Installation, Testing & Commissioning of 600 HP VFD operated in line boosting V.T. Pump sets with allied equipments at Saket Pump House.

Executive Integrated Water Management Engineer, PWD Plan for Khanvel, Rudana, Civil Division No. Amboli, Surangi and Kherdi Water 14 3/Oct/2016 2016-17 - III (DP), Dadara Patelad WD-III Part-I (WTP, Supply - - 92,384,174 and Nagar Haveli, Rising main and Distribution Silvassa Network)

Chief Municipal 80IA allowed Officer, Municipal Water Supply Scheme for Water 15 16/Sep/2011 2012-13 - in Settelment 2012-13 Panchayat, Lateri Lateri,Dist : Vidhisha Supply 38,814,407 - - Commission (M.P.)

Office of the Construction of 100MLD Water 80IA allowed Water 16 Project Director, Treatment Plant and Intake at 25/Mar/2011 2012-13 412,814,429 in Settelment 2012-13 Supply 464,861,717 299,537,372 188,058,082 Govt of Goa Salaulim Commission

Providing, Commissioner Laying,Jointing,Testing and 80IA allowed Municipal Commissioning of Water Supply Water 17 18/Jul/2012 2012-13 - in Settelment 2012-13 Corporation, Distribution Network in various Supply 75,231,797 - - Commission Bhopal areas of Bhopal, for package no.BPL/WS/15 (Lot-2)

Commissioner 80IA allowed Water supply system in Bellary Water 18 City Corporation 29/Mar/2011 2012-13 16,533,929 in Settelment 2012-13 Package No.02 BLY 01A Supply 37,310,856 13,860,253 3,409,314 Bellary Commission 19 Executive Design & Construction of ESR Engineer, Sangli, 1.0ML to 2.5ML with staging of Miraj, Kupwad 21m, Renovation of Existing Muncipal Head works & Automation of Corporation, Water Intake well for additional 70 to Department 130 MLD (Package 1.1), Providing, Lowering, Laying & Jointing Pure Water Transmission Mains of D.I. K-9, for Hirabag to Shamrao Nagar ESR & Gravity Mainto various ESR from MBR 80IA allowed Water under Sujal Nirmal Abhiyan 23/Dec/2010 2012-13 1,959,474 in Settelment 2012-13 Supply 8,987,186 - - (SNA) Package 1.1 & 1.3 Commission Project Director, Construction of Master Balancing 80IA allowed Water 20 JICA ODA Loan Reservoir at Sirvoi Rock Hill: 11/Feb/2012 2012-13 17,692,268 in Settelment 2012-13 Supply 56,588,368 3,405,289 - Project, PWD 20,000 m3. Commission City and Industrial Water Operation and Maintenance of 150 Development Supply 80IA allowed MLD Capacity Water Treatment 21 Corporation of 1/Nov/2010 and 2012-13 3,694,086 in Settelment 2012-13 Plant and Raw Water pumping 6,585,211 3,413,084 1,268,868 Maharashtra Mainten Commission plant at Jite. Limited ance 22 The Chief Survey, Design, Construction of Muncipal officer, Intake Well 9 Nos. overhead Hoshangabad tanks, having cumulative capacity Muncipal Council, 0.4 ML water treatment plant 24 Hoshangabad, MLD (22 hours) raw and clear Madhya Pradesh water pumps, raw water rising main (GRP), clear water feeder main (DL-K-9) Distribution network(HDPE) including compatible complete electrical 80IA allowed Water work and substation 0.4/33 KVA. 21/Feb/2011 2012-13 20,699,641 in Settelment 2012-13 Supply 55,498,997 - - Commission Municipal Nagaparishad Prime Minister Urban Water Water 23 Officer, 18/Jan/2012 2013-14 64,699,250 Programme Neemuch Supply 94,387,245 69,534,590 49,359,261 Nagaparishad Neemuch

P/L M.S pipeline from Narmada Main Canal to Chharodi (Chain age 0.00 to 28.10kms) for 50MLD Executive 80IA allowed Canal base WSS (25MLD for Water 24 Engineer, GIDC, 25/Feb/2011 2012-13 587,552 in Settelment 2012-13 TML Project & 25MLD for Supply 2,740,650 1,989,556 - Ahmedabad Commission GIDC) are Sanand (Chharodi) incl. 5 yrs O & M of WSS on EPC Turnkey Basis

Water Supply Scheme for 80IA allowed Gram Panchayat Water 25 Pindkepar village, Tal. & Dist. 27/Jan/2012 2012-13 1,054,907 in Settelment 2012-13 Pindkepar Supply 817,147 - - Gondia. Commission

Materan Water Supply Scheme: Repairs of Jackwell & Pump House, Repairs to Railing of Charlotte Lake, Outlet channels, Tunnels, Engine House, Executive modification to existing WTP, Engineer, Construction of Sump & Pump Maharashtra 80IA allowed House, Lowering, Laying & Water 26 Jeevan 23/Aug/2011 2012-13 23,842,753 in Settelment 2012-13 Jointing of 250mm dia D.I.K-9 Supply 44,146,839 9,239,120 5,669,759 Pradhikaran, Commission Rising Main, Providing & Works Division, Constructing WTP (capacity 2.50 New Panvel MLD), Distribution System DI & CI, Providing, Erecting & Commissioning Pumping Machinery & Miscellaneous work Tal. Karjat.

Construction and Maintenance of The Nodal Road s under PMGSY Project in Road Executive Sindhudurg District in Block – Constru 80IA allowed Engineer, Kankavali. (Phase–VI) {Package ction 27 26/Aug/2008 2012-13 6,020,596 in Settelment 2012-13 Sindhudurg Zilla No. MH–2835}: A) Harkul Khurd and 64,861 - - Commission Parishad, Mohul Road, B) Halval Parabwadi Mainten Sindhudurg. Road Tal. Kankavali. (PMGSY ance B.V.Korgaokar - Package 2835)

PWSS for Chandrapur [Tadali] Executive Growth Centre Providing, laying Engineer, MIDC, and jointing 600 mm dia. M.S. Water 28 11/Jul/2013 2013-14 17,315,878 Division No.II, and 350 mm dia. M.S pipeline for Supply 61,418,318 - - Nagpur replacing existing lines coming under widening of PWD road.

Roha Industrial Area.. Water Executive Supply Scheme... Remodeling of Water 29 Engineer, M.I.D.C. 7/Jun/2013 2013-14 5,449,144 C.I. distribution lines in Roha Supply 41,401,515 1,906,427 - Division, Alibag Indl. Area

Dombivli Indl Area...; Providing, laying & jointing 710mm dia Executive HDPE effluent main from CETP Water 30 Engineer, MIDC 2/Jul/2013 2013-14 34,830,362 in Ph-I in Dombivli Indl Area to Supply 26,573,792 7,992,962 - Division, Dombivli Thakurli Railway Bridge (Ch.0 to 1500m).

Executive Engineer Water Supply and Sewerag Sangli Under Ground Scheme II 31 Drainage Division 30/Apr/2013 e 2013-14 122,561,773 Phase II 104,212,736 63,732,629 44,911,663 Sangli Miraj System Kupwad Municipal Corporation.

Executive Engineer Water Supply and Sewerag 32 Drainage Division Miraj Under Ground Scheme II 30/Apr/2013 e 2013-14 201,225,566 143,279,554 46,022,972 35,423,702 Sangli Miraj System Kupwad Municipal Corporation.

P/L Water supply distribution line with RCC U/G sump, ESR & Executive 80IA allowed Pump house at Sanand-II (BOL) Water 33 Engineer GIDC 3/Oct/2012 2012-13 43,606,807 in Settelment 2012-13 Industrial Estate with 5 (Five) Supply 206,450,169 34,169,041 - Ahmedabad Commission years free maintenance guarantee period

Work of extending 1219mm dia MS Feeder main from Kothnur Dinne GLR premises to Jamboosavari dinne GLR to feed water supply facilities to Chief Engineer Water Bommanahalli CMC under 34 27/Feb/2013 2013-14 11,938,513 (Project) BWSSB Supply 18,516,105 - - GBWASP Executive Engineering No.1. Water Supply Scheme : MS 80IA allowed (Chaturshrungi Water 35 Pipeline from Sndthlr to 24/Jul/2012 2012-13 26,444,068 in Settelment 2012-13 Water Supply) Supply 20,858,478 29,126,068 5,640,580 Chaturshrungi Tank Commission Pune Municipal Corporation Executive Engineer, Additional Ambernath Water Water 36 5/Apr/2013 2013-14 44,209,632 M.J.P.W.W. Supply Scheme Dist. Thane Supply 20,755,153 48,302,700 15,561,161 Ambernath President, Grammin Pani Purawatha & Swachata National Drinking Water Committee Programme BIRWADI, Water Birwadi, Tal. Supply Scheme: Construction of Water 37 Mahad, Trench Gallery, R.C.C. . Jack 24/Jan/2013 2013-14 13,468,501 Supply 14,014,795 9,440,227 2,000,000 Dist.Raigad Well, Pumping Machinery, Switch Room, Rising Main, RCC ESR, Distribution System, Trial Run.

Executive Engineer, Construction of M.S. Raising from 80IA allowed Water 38 Swargate Water Vadgaon Water Supply Centre to 2/Jan/2012 2012-13 - in Settelment 2012-13 Supply 12,615,569 - - Supply Pune Institute E.S.R. Commission Mahanagar Palika Executive Construction of major bridge on Engineer, 39 Manghrun Dapoli Road Tal. 31/Jul/2013 Bridge 2013-14 6,257,595 PMGSY, MRRDA 4,246,878 3,268,060 - Mahad Raigad Executive Engineer, Maharashtra 80IA allowed Jeevan Wadegaon (Rehabilitation) Water Water 40 31/May/2012 2012-13 - in Settelment 2012-13 Pradhikaran, Supply Scheme Tal. Dist.Gondia Supply 1,886,244 - - Commission Nagari and Gramin Yogana Ward, Gondia

Structural Rehabilitation of 80IA allowed Jawaharlal Nehru 41 Container Berth in JN Port 3/Nov/2011 Port 2012-13 - in Settelment 2012-13 Port Trust 1,682,944 - - (Phase-I) Commission Executive Engineer, Raigad Construction of road from S.H.70 80IA allowed 42 31/May/2008 Road 2008-09 - 2008-09 Zilla Parishad, to Rawdhal Taluka Mahad 524,869 - - in ITAT Alibag 43 Engineer-in-Chief & Director (Projects) HMWSSB, Hyderabad HMWSSB-KDWSP-Phase III- Manufacturing,supplying, lowering,laying,jointing,testing & commissioning of 2375mm dia MS pumping main with cement mortar factory inlining & outcoating (including cost of mS Water 28/Dec/2012 2013-14 235,343,786 plates, cost of Valves & other Supply 567,185,501 - - appurtenances) from WTP at Kodandapur to CWR at Nasarlapally(along Nagarjuna Sagar Hyd roadfrom Km 116 to 82/2 Km) including manning & operation for 24 months-Package I

Construction of Road over Bridge both railway span and adjacent approaches span including Reinforced Earth wall / Retaining 80IA allowed Ircon International 44 wall in lieu of LC-47 B at Km 26/Oct/2012 Bridge 2012-13 95,152,723 in Settelment 2012-13 Ltd 148,063,506 116,855,629 2,690,739 163/6-7 between Begusarai- Commission Tilrath Section of E.C. Railway under Sonepur Division, Bihar Ircon International Limited Executive Engineer MJP 110 to 200 mm HDPE Pipe Water Water 45 Water Supply, Joint Devlameti Water 12/Apr/2013 2013-14 23,315,337 Supply 9,438,986 4,472,767 3,719,799 Management Supply Scheme Dist. Nagpur Division, Nagpur Executive Engineer, PWD 46 Construction of CC Road 22/Feb/2013 Road 2013-14 - Mahd. District 6,000,000 - - Raigad

Concretization of Raghunathnagar City Engineer, road of Wagle Estate & Dhokali Thane Municipal 47 Naka to Santoshi Mata Mandir 14/Oct/2013 Road 2013-14 7,244,727 Corporation, 5,580,783 3,719,952 - road in Majivada Ward Office by Thane. UTWT Method Executive Construction of Rising Main from Engineer, Tembhu 1st stage 1-B Pump House to Water 80IA allowed 48 Lift Irrigation 3/Apr/2000 2000-01 - 2000-01 portal of Khambale tunnel near Supply 5,578,112 - - in ITAT Project Dn., No. II village Tembhu Ogalewadi Executive Engineer, PWD 49 Construction of CC Road 22/Feb/2013 Road 2013-14 - Mahd. District 4,625,699 - - Raigad Executive Engineer, PWD 50 Construction of CC Road 22/Feb/2013 Road 2013-14 - Mahd. District 4,262,379 - - Raigad

Providing and Laying balance 5.46Km, additional 1500 mm dia M.S. Pipeline parallel to existing 1500 mm dia M.S. / P.S.C. Executive Pipeline on opposite side along 80IA allowed Engineer,CIDCO Water 51 SH 81 @ Ch. 0.00 at BPT to 28/Jan/2010 2012-13 - in Settelment 2012-13 Bhavan, CBD, Supply 2,900,599 - - 1/056 at Chirner, 3/636 at Chirner Commission Belapur to 7/100 at Dighode and @ ch. 10/700 @ Jambhulpada to 11/640 at MBR Vahal under Hetawane Water Supply Scheme.

Executive Maintainance to Kelus Khudas Road 80IA allowed Engineer, Zilla Khavneswar Road & Vetore 52 26/May/2008 Mainten 2012-13 - in Settlement 2012-13 Parishad, Namaswadi Aadeli Road Tal 154,037 - - ance Commission Sindhudurg Vengurla Executive Maintainance to Nadhavade Road 80IA allowed Engineer, Zilla 53 Bramhandev Road Tal 26/May/2008 Mainten 2012-13 - in Settlement 2012-13 Parishad, 41,112 - - Vaibhavwadi ance Commission Sindhudurg City Engineer, Concretization of roads in Ward Thane Municipal 54 No.22,23,25,40,42 of Uthalsar 13/Nov/2013 Road 2013-14 20,469,469 Corporation, 43,029,749 26,144,487 - ward office by UTWT method Thane. Executive Main road from ch.0.00 to ch. 55 Engineer. MIDC - 5/Dec/2013 Road 2013-14 8,988,485 5.50km 31,984,332 - - Mahad City Concretization of various roads in 80IA allowed Engineer,Thane 56 TMC area with UTWT method 10/Mar/2011 Road 2012-13 - in Settlement 2012-13 Muncipal Corpn. 18,826,134 - - (Package II) Commission Thane City Concretization of roads by UTWT Engineer,Thane 57 method in Mumbra ward 17/Sep/2013 Road 2013-14 14,191,679 Muncipal Corpn. 13,512,144 10,357,749 - committee area Thane Executive 80IA allowed Engineer, Satara Upgradation of Amble to 58 28/Mar/2008 Road 2012-13 12,837,818 in Settlement 2012-13 Zilla Parishad, Ghatewadi Road Tal. 7,973,850 - - Commission Satara Executive 80IA allowed Engineer, Raigad Upgradation of Kharavli Nigade 59 31/May/2008 Road 2012-13 238,679 in Settlement 2012-13 Zilla Parishad, Road Tal. Mahad 2,849,702 266,771 - Commission Alibag Executive Improvements & B.T on Engineer, 80IA allowed Dahibaon Jambhulghati 60 PMGSY, Zilla 10/Aug/2009 Road 2012-13 - in Settlement 2012-13 Kunkeshwar road in KM No. 0/00 2,235,927 - - Parishad Commission to 7/290 Tal. Deogad Sindhudurg

Strenghtening & Asphaltic The Chief Officer, treatment to road from Shivmandir 61 Mahad Municipal to Ambedkar High School in 4/Mar/2014 Road 2013-14 11,596,006 1,068,795 6,575,895 8,924,901 Council, Mahad Birwadi Village from Ch. 0.00km to Ch. 1810m

Additional Palus Industrial Area Executive 80IA allowed …… Construction of Water Water 62 Engineer, MIDC 30/Sep/2011 2012-13 - in Settelment 2012-13 Treatment Plant @ Krishna Wine Supply 999,867 - - Sangli Commission Park, Palus.

Providing & Laying M.S. gravity main of 1500mm dia from village Tarankhope to WTP at Jite and City and Industrial rising main from Jite to village Development Kharpada in the right of way of Water 63 Corporation of 4/Sep/2014 2014-15 84,939,128 NH-17 and along ZP road and Supply - 81,494,550 131,519,742 Maharashtra dismantling and removing Limited 1200/1500mm dia PSC/M.S. pipeline under Hetawane water supply scheme

Construction of Minor Bridge and The City Engineer, Pedestrian Bridge near existing 64 Thane Municipal bridge over nalla at Kalwa Bridge 26/Feb/2014 Bridge 2014-15 16,405,447 - 6,172,448 - Crporation, Thane. Chowk to Akashganga society road Executive Engineer, PWD Satara

Talmawale Gudhe Kalgaon Acharewadi M.D.R.58 (M.D.R.54 as per R.D.P.2001- 2021)Km.13.500 (Actual length Km.18/00 to 20/00, 22/00 to 23/900 and 25/100 to 33/800 = 12.60Km.) Tal. Patan Dist. Satara 65 (b)Improvement to Nisare Marul 26/Jun/2014 Road 2014-15 3,015,977 - 42,001,523 13,577,148 Maldan Bahule Gudhe Kalgaon Dhangarwadi Bhurbhushi Yegaon to S.H.144 Road M.D.R. 54Km. 23/900 to 25/100, 25/300 to 26/00 32/500 to 33/800 (Actual length Km.23/900 to 25/100 = 1.20Km) Tal. Patan, Dist. Satara The Executive New Chandrapur (MHADA) Engineer, Water Supply Scheme, Dist. Maharashtra Chandrapur (Full Deposit Work) Jeevan Pradhikaran, Water 66 5/Mar/2014 2014-15 34,680,179 Urban & Rural Supply - 20,358,724 14,021,960 Schemes, Division Chandrapur, Maharashtra

Ville Bhagad Indl Area -Providing Executive 50mm BM and 25mm AC Water 67 Engineer. MIDC - tratment to Roads in WTP at vile 1/Sep/2014 2014-15 6,715,630 Supply - 3,246,098 - Mahad Bhagad and approach road to Jackwell City Concretisation of Various roads in 80IA allowed Engineer,Thane Thane Muncipal Coporation area 68 6/Jul/2010 Road 2012-13 23,046,887 in Settelment 2012-13 Muncipal Corpn. with Ultra Thin White Topping - 12,291,200 - Commission Thane Method.(Package-I)

Chief General Construction of 18 ML Capacity Manager (ENGG), Clear Water Reservoirs at Project Kodandapur, Nasarlapally, Construction Godakondla and 45 ML (2 Nos of Water Circle-I, 22.50 ML) Master Balancing 69 3/Jan/2013 2014-15 177,774,266 Supply - 12,747,728 - Hyderabad Reservoirs at Gungal-Package-VI HMWSSB

Implementation of 24*7 WSS in South west Sector of Central Commissioner, Region of GVMC including Greater Investigation, Survey, Design and Vishakapatnam Water 70 Execution of the entire project 3/Jul/2013 2014-15 139,857,758 Municipal Supply - - - with maintenance for 5 years after Corporation, 2 years defect liability period Vishakapatnam under EPC system under JNNURM

2000m3 GLR at Navaband and providing & Laying Convening main from Novaband to Betul Executive 80IA allowed IDC & site in Quepem consisting Water 71 Engineer PWD 31/May/2010 2012-13 3,039,569 in Settelment 2012-13 providing & laying 300mm dia Supply - 5,794,946 2,225,624 ,Goa Commission MS Pipeline from Novaband pump line to 2000m3 GLR Betul site Project Manager, Providing & Laying, Jointing JNNURM (Water ,Testing & commissioning of Distribution Distribution System comprising of Water 72 4/Mar/2014 2014-15 29,911,815 System) Bhopal HDPE PE-100, 6kg/cm2 & DI k- Supply - 51,552,448 40,499,963 Municipal Corp., 7pipes & fittings etc. In the Ward Bhopal No.6 to 10of Bhopal Town Executive Drinking Water Supply Scheme at Water 73 26/Sep/2014 2014-15 149,409,094 Engineer, Damoh Juzarghat in Damoh Supply - 124,274,317 55,777,882

Thane Complex WSS…. Executive Replacement of existing old Engineer, MIDC damaged 1590 mm dia. North Water 74 27/Apr/2015 2015-16 - Division No. II, Feeder m.s. pipe line Sections Supply - 113,508,926 59,473,039 Thane between Mahape Circle to Mukund (Ch. 3200 to 12130m).

Design & Construction of Flyovers at Menatai Thakare Thane Municipal 75 Chowk, Almeida Chowk and Sant 12/May/2015 Bridge 2015-16 - Corporation - 13,131,616 215,615,804 Namdev Chowk (Telephone Exchange) in Thane City Chief Municipal Officer, Municipal Thandla Drinking Water Supply Water 76 31/Mar/2016 2016-17 - Council, Thandla, Scheme Supply - - 25,564,038 Madhya Pradesh Total Amt. of Eligilbe Projects (Work Done) U/S 80IA in Rs. 2,471,434,454 2,857,216,480 1,774,317,229 2,353,226,330

3.10. As stated earlier, all the aforesaid projects were duly examined by the ld.CIT(A) with all supporting documents and he had arrived at the conclusion that the assessee is only a developer. No contrary materials were brought on record with supporting evidences by the revenue to controvert this factual findings of the ld. CIT(A) before us.

3.11. In view of the above observations and respectfully following various orders of this Tribunal in assessee’s own case and also the decision of the Hon’ble Jurisdictional High Court in the case of ABG Heavy Industries Pvt. Ltd., reported in 322 ITR 323, we do not find any infirmity in the order of the ld. CIT(A) granting relief to the assessee.

3.12. The decision rendered hereinabove for the A.Y. 2014-15 shall apply mutatis mutandis for A.Y.s 2015-16, 2016-17 and 2017-18 also in view of identical facts, except with variance in figures.

3.13. Hence, the grounds raised by the Revenue for all the Assessment Years are dismissed.

Order pronounced on 26/10/2022 by way of proper mentioning in the notice board.