Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha
80A(4)(i)of the Act. The income should be derived from the Enterprises/Undertaking for developing, operating & maintaining or ITA Nos.2116, 2117/Ahd/2013, 2306, 2307, 2308/Ahd/2014,3121/Ahd/2015, 1230/Ahd/2016, 1620/Ahd/2017 & 1673/Ahd/2019 Assessment Years: 2008-09, 2009-10, 2007-08, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 & 2016-17 respectively Page 6 of 34 developing, maintaining & operating the project