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“infrastructure facility”

DeductionsSection 80IA(4)Section 80IA(4)531 judgments

The decision most relied on for infrastructure facility is CIT v. ABG Heavy Industries Ltd. (322 ITR 323), cited in 229 judgments on BharatTax.

Leading authorities on infrastructure facility

CIT v. ABG Heavy Industries Ltd.
322 ITR 323 · 2010 · High Court
229
citing judgments

The Assessing Officer cannot deny a Section 80IA deduction by merely asserting that the assessee is not a "developer" without considering the relevant agreements and facts. Entitlement to Section 80IA deduction requires a thorough examination of the assessee's role as a developer.

M/s. GVPR Engineers Ltd. v. ACIT
51 SOT 207 · 2012 · ITAT
89
citing judgments

Deduction under section 80-IA is available to developers who undertake entrepreneurial investment risk, not merely to contractors who undertake business risk. The nature of the work undertaken determines eligibility.

T.M.A. Pai Foundation v. State of Karnataka
8 SCC 481 · 2002 · Reported
81
citing judgments

Educational institutions are not commercial activities, and collecting fees for betterment and growth does not automatically disqualify them from being considered educational. Fees collected for value-added courses, training, or hostel facilities can be eligible for exemption under Section 11 if applied towards the institution's infrastructure.

Katira Construction Ltd. v. UOI
31 Taxmann.com 250 · 2013 · High Court
77
citing judgments

A person entering into a works contract with an enterprise eligible for deduction under Section 80-IA is not entitled to claim the tax benefit under Section 80-IA of the Act.

Katira Constructions Limited v. Union of India and Others
352 ITR 513 · 2013 · High Court
70
citing judgments

The Gujarat High Court holds that the explanation to Section 80-IA(4) of the Income-tax Act, regarding works contracts for infrastructure facilities, is clarificatory and explanatory in nature, not an amendment with retrospective effect. Its vires are upheld as it does not levy tax retrospectively.

CIT v. Glenmark Pharmaceuticals Ltd.
324 ITR 199 · 2010 · High Court
69
citing judgments

A taxpayer is eligible for deduction under Section 80IA for developing and operating infrastructure facilities, with the decision clarifying the distinction between a contractor and a developer for this purpose.

Asstt. CIT v. Pratibha Industries Ltd.
141 ITD 151 · 2013 · ITAT
64
citing judgments

Where an assessee invests its own funds in an infrastructure development project, it is presumed to be acting as a developer, not merely a contractor, making it eligible for deduction under section 80-IA(4).

B.T. Patil& Sons Belgaum Construction P. Ltd. v. ACIT
126 TTJ 577 · 2009 · ITAT
63
citing judgments

A Special Bench decision of the Income Tax Appellate Tribunal concerning Section 80IA deduction for infrastructure facility developers can be recalled if it fails to consider a binding jurisdictional High Court judgment.

Judgments citing infrastructure facility

Delhi Tourism & Transportation Development Corporation Ltd., New Delhi vs. DCIT Circle-10(1), New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5509/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

certified eligible business profits as under vide letter dt. 24.2.2014 as well as vide another letter dt. 26.2.2014. Eligible business profits from Development of Infrastructure facilities:- i Development of Signature Bridge Rs.5,43,10,716/- ii. Development of RUB & ROB at Road No.68, Nand Nagri Rs.1,53.57,300/-. Total eligible ... claim of the assessee with other related facts were examined. It was noticed that income of above development work related to infrastructures facilities are included in the audited net profit reflected in the P&L A/c of DTTDC. The MOUS provided were also considered and examined. However, while examining

Delhi Tourism Transportation and Development Corporation Ltd., New Delhi vs. Addl.CIT, Special Range-3, New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5167/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

certified eligible business profits as under vide letter dt. 24.2.2014 as well as vide another letter dt. 26.2.2014. Eligible business profits from Development of Infrastructure facilities:- i Development of Signature Bridge Rs.5,43,10,716/- ii. Development of RUB & ROB at Road No.68, Nand Nagri Rs.1,53.57,300/-. Total eligible ... claim of the assessee with other related facts were examined. It was noticed that income of above development work related to infrastructures facilities are included in the audited net profit reflected in the P&L A/c of DTTDC. The MOUS provided were also considered and examined. However, while examining

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 4737/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

certified eligible business profits as under vide letter dt. 24.2.2014 as well as vide another letter dt. 26.2.2014. Eligible business profits from Development of Infrastructure facilities:- i Development of Signature Bridge Rs.5,43,10,716/- ii. Development of RUB & ROB at Road No.68, Nand Nagri Rs.1,53.57,300/-. Total eligible ... claim of the assessee with other related facts were examined. It was noticed that income of above development work related to infrastructures facilities are included in the audited net profit reflected in the P&L A/c of DTTDC. The MOUS provided were also considered and examined. However, while examining

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 4100/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Sept 2023AY 2013-14

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

certified eligible business profits as under vide letter dt. 24.2.2014 as well as vide another letter dt. 26.2.2014. Eligible business profits from Development of Infrastructure facilities:- i Development of Signature Bridge Rs.5,43,10,716/- ii. Development of RUB & ROB at Road No.68, Nand Nagri Rs.1,53.57,300/-. Total eligible ... claim of the assessee with other related facts were examined. It was noticed that income of above development work related to infrastructures facilities are included in the audited net profit reflected in the P&L A/c of DTTDC. The MOUS provided were also considered and examined. However, while examining

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 184/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Sept 2023AY 2014-15

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

certified eligible business profits as under vide letter dt. 24.2.2014 as well as vide another letter dt. 26.2.2014. Eligible business profits from Development of Infrastructure facilities:- i Development of Signature Bridge Rs.5,43,10,716/- ii. Development of RUB & ROB at Road No.68, Nand Nagri Rs.1,53.57,300/-. Total eligible ... claim of the assessee with other related facts were examined. It was noticed that income of above development work related to infrastructures facilities are included in the audited net profit reflected in the P&L A/c of DTTDC. The MOUS provided were also considered and examined. However, while examining

Alpha Hi-Tech Fuel Ltd., Mumbai vs. The Deputy Commissioner of Income Tax, Snr Circle, Surendranagar

In the result the appeal filed by the assessee is allowed

ITA 68/RJT/2009[2005-06]Status: DisposedITAT Rajkot05 Sept 2023AY 2005-06

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकरअपीलसं./I.T.A. No.68/Rjt/2009 (धििाधरणणवध/ Assessment Year 2005-06) Alpha Hi-Tech Fuel Limited, बिाम/ D.C.I.T, Station Road, Surendranagar Vs. Lakhtar, Dist. Surendranagar, Gujarat-382775 स्ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaca4258P (अपीला््/Appellant) (प्य््/ Respondent) अपीला््थरसे/ Appellant By : Shri Kalpesh Doshi, A.R Shri B.D Gupta, Sr. D.R. प्य््करथरसे/Respondent By: सुिणाईकरतारीख/ Date Of Hearing 08/06/2023 घोवणाकरतारीख/Date Of Pronouncement 05/09/2023 आदेश/ O R D E R Per Waseem Ahmed:

For Appellant: Shri Kalpesh Doshi, A.R
Section 40Section 80Section 80I

that the assessee in the present case is a public limited company and claimed to be engaged in the activity of maintenance of infrastructure facility being solid waste management. As per the assessee, the profit from the impugned activity was eligible for deduction under section 80IA ... effective from assessment year 2004-05 being maintenance of infrastructure facilities. The assessee company was established dated 20 January 1993 which has taken over the running business of partnership firm namely M/s Nemi Briquettes Industries from April 1993. The assessee right from the inception has been either claiming, in most

ACIT, Circle- 5(2), New Delhi vs. Celebi Delhi Cargo Terminal Management India Pvt. Ltd., New Delhi

ITA 8301/DEL/2019[2013-14]Status: DisposedITAT Delhi24 Aug 2023AY 2013-14

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaacit, Vs. M/S. Celebi Delhi Cargo Terminal Circle-5(2), Management India Pvt. Ltd. New Delhi New Delhi Room No. Ce-05, Import Building-2, International Cargo Terminal, Igi Airport, New Delhi Pan : Aadcc6885B (Appellant) (Respondent)

Section 143(3)Section 263Section 271(1)(c)Section 80Section 80I

assessee had claimed that maintaining, managing, operating, upgrading, modernizing and developing the cargo terminal at the IGI Airport falls in the definition of infrastructural facility u/s 80IA and the reliance was also placed on the judgment of Hyderabad Bench in Menzis Air Cargo P. Ltd. vs. DCIT. ITA.No ... local authority or any other statutory body for (i) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining a new infrastructure facility u/s 80IA. According to the AO, the appellant has entered into an agreement with DIAL and not directly with AAI, and since DIAL

Kl Envitech Pvt Ltd., Thane vs. ITO Ward-1(3), Thane

In the result, the appeals are allowed

ITA 768/MUM/2023[2014-15]Status: DisposedITAT Mumbai23 Aug 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 80I

income earned by it from the activity of solid waste management. There is no dispute that ‘Solid Waste Management System’ is one of the infrastructure facilities as defined in Explanation to the section 80IA(4) of the Act, which entitles the assessee to claim deduction for the consecutive period ... 768/MUM/2023 (A.Ys: 2013-14 & 2014-15) KL Envitech Pvt. Ltd., terminal of said port. The assessee claimed that as it was operating infrastructure facility at port, it would be entitled to claim deduction under section 80-IA and, therefore, book profits were required to be reduced by the profits derived

Kl Envitech Pvt Ltd, Thane vs. ITO Ward-1(3), Thane

In the result, the appeals are allowed

ITA 767/MUM/2023[2013-14]Status: DisposedITAT Mumbai23 Aug 2023AY 2013-14

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 80I

income earned by it from the activity of solid waste management. There is no dispute that ‘Solid Waste Management System’ is one of the infrastructure facilities as defined in Explanation to the section 80IA(4) of the Act, which entitles the assessee to claim deduction for the consecutive period ... 768/MUM/2023 (A.Ys: 2013-14 & 2014-15) KL Envitech Pvt. Ltd., terminal of said port. The assessee claimed that as it was operating infrastructure facility at port, it would be entitled to claim deduction under section 80-IA and, therefore, book profits were required to be reduced by the profits derived

M/S Esteem Industries (P) Ltd., Sattari Goa vs. Income Tax, Ward - 2, Margao

In the result, appeal of the assessee in ITA No

ITA 448/PAN/2018[2009-10 ]Status: DisposedITAT Panaji21 Aug 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing) Vic Industries, Vs Ito, Ward-2(5), Plot No.78, Pissurlem Panaji - Goa Industrial Estate, Sattari, Goa. Pan: Aacfv 8626 M Appellant Respondent M/S. Esteem Industries P. Vs Ito, Ward-2, Ltd., Plot No.76-77, Margao - Goa Pissurlem Industrial Estate, Sattari, Goa. Pan: Aaace 9474 F Appellant Respondent

For Appellant: Shri Mahendra Sanghvi, CAFor Respondent: Shri N. Shrikanth, DR
Section 143(3)Section 80I

interest is not eligible for deduction u/sec. 80I/80IA/80IB of the I.T. Act. 15. The assessee can claim deduction on the income derived by the infrastructure facility. However, as far as interest is concerned in the present case, it is clear that the same has not been manufactured/produced. I find that

M/S Vic Industries., Sattari, Goa vs. Income Tax Officer, Ward-2 (5), Panaji

In the result, appeal of the assessee in ITA No

ITA 447/PAN/2018[2009-10]Status: DisposedITAT Panaji21 Aug 2023AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing) Vic Industries, Vs Ito, Ward-2(5), Plot No.78, Pissurlem Panaji - Goa Industrial Estate, Sattari, Goa. Pan: Aacfv 8626 M Appellant Respondent M/S. Esteem Industries P. Vs Ito, Ward-2, Ltd., Plot No.76-77, Margao - Goa Pissurlem Industrial Estate, Sattari, Goa. Pan: Aaace 9474 F Appellant Respondent

For Appellant: Shri Mahendra Sanghvi, CAFor Respondent: Shri N. Shrikanth, DR
Section 143(3)Section 80I

interest is not eligible for deduction u/sec. 80I/80IA/80IB of the I.T. Act. 15. The assessee can claim deduction on the income derived by the infrastructure facility. However, as far as interest is concerned in the present case, it is clear that the same has not been manufactured/produced. I find that

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4973/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Aug 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

concessionare the exclusive right and authority during the Concession Period to develop, establish, finance, design, construct, operate and maintain the Noida Bridge as an Infrastructure Facility for the benefit of the residents, and industries, and for the development of commence in Noida and permits it to enter into the Ashram

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4972/DEL/2018[2011-12]Status: DisposedITAT Delhi08 Aug 2023AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

concessionare the exclusive right and authority during the Concession Period to develop, establish, finance, design, construct, operate and maintain the Noida Bridge as an Infrastructure Facility for the benefit of the residents, and industries, and for the development of commence in Noida and permits it to enter into the Ashram

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4971/DEL/2018[2010-11]Status: DisposedITAT Delhi08 Aug 2023AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

concessionare the exclusive right and authority during the Concession Period to develop, establish, finance, design, construct, operate and maintain the Noida Bridge as an Infrastructure Facility for the benefit of the residents, and industries, and for the development of commence in Noida and permits it to enter into the Ashram

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4970/DEL/2018[2008-09]Status: DisposedITAT Delhi08 Aug 2023AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

concessionare the exclusive right and authority during the Concession Period to develop, establish, finance, design, construct, operate and maintain the Noida Bridge as an Infrastructure Facility for the benefit of the residents, and industries, and for the development of commence in Noida and permits it to enter into the Ashram

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4969/DEL/2018[2007-08]Status: DisposedITAT Delhi08 Aug 2023AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

concessionare the exclusive right and authority during the Concession Period to develop, establish, finance, design, construct, operate and maintain the Noida Bridge as an Infrastructure Facility for the benefit of the residents, and industries, and for the development of commence in Noida and permits it to enter into the Ashram

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4968/DEL/2018[2006-07]Status: DisposedITAT Delhi08 Aug 2023AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

concessionare the exclusive right and authority during the Concession Period to develop, establish, finance, design, construct, operate and maintain the Noida Bridge as an Infrastructure Facility for the benefit of the residents, and industries, and for the development of commence in Noida and permits it to enter into the Ashram

DCIT 3(2)92), Mumbai vs. M/S Pnp Martitime Services Pvt Ltd., Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 667/MUM/2020[2010-11]Status: DisposedITAT Mumbai07 Aug 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dcit 3(2)(2) M/S. Pnp Maritime Services Pvt. R. No. 674, 6Th Floor, Ltd. Aayakar Bhavan, M K Road, Vs. A-5 Iconic 18 Arthur Bunder Road, Mumbai – 400 020 Colaba, Mumbai-400 005

For Appellant: Ms. Neha PatelFor Respondent: Shri H. M. Bhatt
Section 115JSection 143(1)Section 143(3)Section 147Section 148Section 250Section 80I

other ancillary/support services from smooth functioning of ports and such services cannot be construed as derived from activity of developing, operating and maintaining infrastructure facility. It has judicially held that the word “derived from” cannot have a wide import so as to include any income which can in some manner ... connected with the business and generated therefrom. In the instant case, port rental charges are not directly connected with the activity of the new infrastructure facility and therefore not eligible for deduction u/s. 80IA. Hence, I am of the opinion that amount of Rs.4,81,11,547/- claimed

Shree Cement Limited, Beawar vs. Deputy Commissioner of Income Tax, Ajmer

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

humbly submitted that Sec. 80IA & 80IC are specific sections enacted for the purpose of encouraging setting up of specific new undertakings and/or infrastructure facility by providing tax holiday for specified period on profits earned by the said undertakings/ infrastructure facility. These sections are specific provisions providing explicit tax incentive

Cochin International Airport Ltd, Ernakulam vs. The DCIT, Kochi

In the result, the assessee’s appeal is allowed

ITA 648/COCH/2022[2017-2018]Status: DisposedITAT Cochin31 Jul 2023AY 2017-2018

Bench: Shri Sanjay Arora, Am &Shrimanomohan Das, Jm

For Appellant: Sri.Gopi K, CAFor Respondent: Sri.Sajit Kumar Das, CIT-DR
Section 115Section 115JSection 143(3)Section 250Section 254Section 260Section 263Section 80

facts of the case, i.e., which havea bearing on the issue at hand. The assessee, beginning AY 2005-2006, claimed deduction u/s.80-IA as an infrastructure facility for a period of 10 years, i.e., upto AY 2014-2015. Tax was, principally for this reason, determined as payable and paid