T AND T INFRA LIMITED,PUNE vs. ASST.COMMISSIONER OF INCOME-TAX, CIRCLE-7, PUNE

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ITA 291/PUN/2020Status: DisposedITAT Pune01 October 2024AY 2016-17Bench: SHRI R. K. PANDA (Vice President), MS ASTHA CHANDRA (Judicial Member)26 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the Assessing Officer had not properly examined the terms and conditions of each project. Therefore, the issue was restored to the Assessing Officer for a fresh decision.

What were the facts?

The assessee company claimed deduction under Section 80IA(4) for infrastructure projects. The Assessing Officer disallowed the deduction, considering the assessee to be a works contractor rather than a developer.

What were the issues?

Whether the assessee qualifies as a developer of infrastructure facilities eligible for deduction under Section 80IA(4) or merely a works contractor.

Which sections of the Income-tax Act were involved?

Section 80IA(4)

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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R. K. PANDA & MS ASTHA CHANDRA

For Appellant: Shri Tarun Ghia
For Respondent: Shri Ajay Kumar Keshari and Sourabh Nayak

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; प्रत्यर्थी / The Respondent 2.

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