ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

Bench: Shri Duvvuru Rl Reddy & Shri S. R. Raghunathaआयकर अपीलसं/.Ita Nos.:3315, 3316 & 3321/Chny/2024 निर्धारण वर्ष / Assessment Years: 2019-20, 2020-21 & 2018-19 Assistant Commissioner Of Income Taxх, Central Circle -1, Trichy. (अपीलार्थी/Appellant) Vs. Shri Kumarasamy Ramakrishnan, Ramakrishna Poultry Farm, No.79, Main Road, Thalavapalayam, Karur, Tamil Nadu – 639 113. [Pan:Aagpr-3421-A] (प्रत्यर्थी/Respondent) अपीलार्थीकी ओरसे/Appellant By : Shri A. Sasikumar, Cit प्रत्यर्थीकी ओरसे/Respondent By : Shri.M.V.Prasad, C.A.& Shri.K.S.Rajendra Kumar, C.A. सुनवाईकीतारीख/Date Of Hearing : 27.03.2025 घोषणाकीतारीख/Date Of Pronouncement : 05.06.2025 आदेश / Order Per S. R. Raghunatha: These Three Appeals Filed By The Revenue Are Directed Against Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Chennai-19, Dated 07.10.2024, 04.10.2024 &04.10.2024And Pertain To Assessment Years 2019-20, 2020-21&2018-19 Respectively. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Filed By The Revenue Are Being Heard Together & Disposed Off, By This Consolidated Order. :-2-:

section 801A(3)(ii) based on the facts proved through the additional evidence. The AO did not agree with the legal contentions of the assesseethat no disallowance

DCIT , COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED , ERODE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./I.T.A.Nos.333, 334 & 335/Chny/2021 & Ita No.847/Chny/2022 (निर्धारण वर्ष / Assessment Years: 2012-13, 2013-14, 2017-18 & 2016-17) Deputy Commissioner Of Income Tax, Central Circle-2, Coimbatore. (अपीलार्थी/Appellant) Vs M/S. Rpp Infra Projects Limited, Sf No.454, Ragupathynaickenpalayam, Erode-638 002. Pan :Aaacr-9307-E (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Appellant By प्रत्यर्थी की ओर से/Respondent By Mr. Shivanand K. Kalakeri, Cit Mr. N.Arjun Raj, Advocate सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख / Date Of Pronouncement 25.02.2025 16.05.2025 आदेश / Order Per Bench: The Captioned Appeals Filed By The Revenue Are Directed Against Separate Orders Of The Ld. Ld. Commissioner Of Income Tax (Appeals)-18 / 19, Chennai [Cit(A)] Dated 24.02.2021 / 06.07.2022 For Assessment Years 2012-13, 2013-14, 2017-18 & 2016-17 Respectively. The Facts As Well As Issues Are Admittedly Identical In All These Years. For The Purpose Of Adjudication, Ay 2012-13 Has Been Taken To Be The Lead Year. 2. The Registry Has Noted Delay Of 127 Days In Filing Three Appeals For Ays 2012-13, 2013-14, 2017-18. Considering The Reasons Stated In The Affidavits By The Revenue, We Condone The Delay & Treat The Reasons As 'Sufficient Cause' & Admit These Appeals For Adjudication.

disallowance of deduction claimed u/s.80IA of the Act made by the assessing officer primarily on the ground that the assessee was merely executing works contracts and did not satisfy the conditions stipulated u/s.80IA(4), specifically stating that the assessee did not operate and maintain the infrastructure nor undertook development under BOT/BOOT models by holding as under: "4. It is noticed

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED, ERODE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./I.T.A.Nos.333, 334 & 335/Chny/2021 & Ita No.847/Chny/2022 (निर्धारण वर्ष / Assessment Years: 2012-13, 2013-14, 2017-18 & 2016-17) Deputy Commissioner Of Income Tax, Vs M/S. Rpp Infra Projects Central Circle-2, Coimbatore. (अपीलार्थी/Appellant) Limited, Sf No.454, Ragupathynaickenpalayam, Erode-638 002. Pan :Aaacr-9307-E (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Appellant By प्रत्यर्थीकीओरसे/Respondent By : Mr. Shivanand K. Kalakeri, Cit : Mr. N.Arjun Raj, Advocate सुनवाईकी तारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : 25.02.2025 : 16.05.2025 आदेश / Order Per Bench: The Captioned Appeals Filed By The Revenue Are Directed Against Separate Orders Of The Ld. Ld. Commissioner Of Income Tax (Appeals)-18 / 19, Chennai [Cit(A)] Dated 24.02.2021 / 06.07.2022 For Assessment Years 2012-13, 2013-14, 2017-18 & 2016-17 Respectively. The Facts As Well As Issues Are Admittedly Identical In All These Years. For The Purpose Of Adjudication, Ay 2012-13 Has Been Taken To Be The Lead Year. 2. The Registry Has Noted Delay Of 127 Days In Filing Three Appeals For Ays 2012-13, 2013-14, 2017-18. Considering The Reasons Stated In The Affidavits By The Revenue, We Condone The Delay & Treat The Reasons As 'Sufficient Cause' & Admit These Appeals For Adjudication.

disallowance of deduction claimed u/s.80IA of the Act made by the assessing officer primarily on the ground that the assessee was merely executing works contracts and did not satisfy the conditions stipulated u/s.80IA(4), specifically stating that the assessee did not operate and maintain the infrastructure nor undertook development under BOT/BOOT models by holding as under: "4. It is noticed

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

disallowance of deduction claimed u/s.80IA of the Act made by the assessing officer primarily on the ground that the assessee was merely executing works contracts and did not satisfy the conditions stipulated u/s.80IA(4), under BOT/BOOT models by holding as under: “4. It is noticed that assessee has claimed deduction of Rs. 4,11,08,393/- under section 801A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, COIMBATORE vs. M/S. RP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

disallowance of deduction claimed u/s.80IA of the Act made by the assessing officer primarily on the ground that the assessee was merely executing works contracts and did not satisfy the conditions stipulated u/s.80IA(4), under BOT/BOOT models by holding as under: “4. It is noticed that assessee has claimed deduction of Rs. 4,11,08,393/- under section 801A

DCIT, CHENNAI vs. V.A. TECH WABAG LIMITED, CHENNAI

Appeal is allowed for statistical purposes

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

disallowance of RS.2,96,49,439/ being technical and engineering charges paid to VA Tech Wabg GmbH, Austria on the presumption that no withholding tax has been deducted by the assessee. The A.O failed to understand that as per Section 9 (1) (vii) clause (b) of the Act, the income deemed to accrue or arise in India in respect

VA TECH WABAG LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal is allowed for statistical purposes

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

disallowance of RS.2,96,49,439/ being technical and engineering charges paid to VA Tech Wabg GmbH, Austria on the presumption that no withholding tax has been deducted by the assessee. The A.O failed to understand that as per Section 9 (1) (vii) clause (b) of the Act, the income deemed to accrue or arise in India in respect

TITAN COMPANY LIMITED,HOSUR vs. ASSISTANT COMMISSIONER OF INCOME TAX - LTU 2 (IC), CHENNAI

In the result the appeal raised by the assessee is partly allowed

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1742/Chny/2024 निर्धारण वर्ा /Assessment Years: 2011-12 Titan Company Limited, Assistant Commissioner Of No.3, Sipcot Industrial Complex, Income Tax, Hosur, Krishnagiri, Ltu-2, Tamil Nadu-635126 Chennai [Pan: Aaact5131A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Abhay Kumar, C.A अपीलार्थी की ओर से/ Assessee By : Ms.Komali Krishna, Cit प्रत्यर्थी की ओर से /Revenue By सुनवाई की तारीख/Date Of Hearing : 10.09.2024 घोषणा की तारीख /Date Of Pronouncement : 04.12.2024

801A(5). 7.7.1 In the instant case, even if set off of loss of Rs. 2,12,94,977 in the initial year i.e AY 2010-11 against the profits from other units is found to be correct in view of provisions of section 70, ratio of CBDT Circular dated 16.07.2013 and the judgment given by the Hon'ble ITAT

NLC INDIA LTD.,NEYVELI vs. DCIT LTU II, CHENNAI

In the result, the appeals filed by the Revenue for both assessment years are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

section 14A read with Rule 8D. VIII. The Learned AO and CIT (A) failed to appreciate that no expenditure was incurred by the Appellant for earning the exempt income, if any, from the investment made in equity shares of the subsidiary. Disallowance of surcharge recoverable from EBs IX. The Learned CIT(A) erred in holding that the surcharge recoverable from

NLC INDIA LTD.,NEYVELI vs. DCIT LTU II, CHENNAI

In the result, the appeals filed by the Revenue for both assessment years are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

section 14A read with Rule 8D. VIII. The Learned AO and CIT (A) failed to appreciate that no expenditure was incurred by the Appellant for earning the exempt income, if any, from the investment made in equity shares of the subsidiary. Disallowance of surcharge recoverable from EBs IX. The Learned CIT(A) erred in holding that the surcharge recoverable from

ACIT LTU 2, CHENNAI vs. NLC INDIA LIMITED, NEYVELI

In the result, the appeals filed by the Revenue for both assessment years are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

section 14A read with Rule 8D. VIII. The Learned AO and CIT (A) failed to appreciate that no expenditure was incurred by the Appellant for earning the exempt income, if any, from the investment made in equity shares of the subsidiary. Disallowance of surcharge recoverable from EBs IX. The Learned CIT(A) erred in holding that the surcharge recoverable from

ACIT LTU 2, CHENNAI vs. NLC INDIA LIMITED, NEYVELI

In the result, the appeals filed by the Revenue for both assessment years are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 868 & 869/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Nlc India Ltd., The Dcit, (Formerly Known As Neyveli V. Company Circle Vi(4), Lignite Corporation Ltd.), Chennai. Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.: 952 & 953/Chny/2018 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 The Dcit, M/S. Nlc India Ltd., Company Circle Vi(4), V. (Formerly Known As Neyveli Chennai. Lignite Corporation Ltd.), Block-1, Corporate Office, Neyveli Township, Cuddalore District, Neyveli – 607 801. Pan: Aaacn1121C (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri Raghavan Ramabadran, Ca : राज"कीओरसे /Revenue By Shri G. Srinivasa Rao, Cit

section 14A read with Rule 8D. VIII. The Learned AO and CIT (A) failed to appreciate that no expenditure was incurred by the Appellant for earning the exempt income, if any, from the investment made in equity shares of the subsidiary. Disallowance of surcharge recoverable from EBs IX. The Learned CIT(A) erred in holding that the surcharge recoverable from

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

disallowance of section 80IA read will section 80AC in respect of the original return, as the only surviving return is that filed pursuant to notice u/s. 153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

disallowance of section 80IA read will section 80AC in respect of the original return, as the only surviving return is that filed pursuant to notice u/s. 153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

disallowance of section 80IA read will section 80AC in respect of the original return, as the only surviving return is that filed pursuant to notice u/s. 153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

disallowance of section 80IA read will section 80AC in respect of the original return, as the only surviving return is that filed pursuant to notice u/s. 153A and the time limit for filing of return and claiming deduction u/s.801A shall be as per section 153A of the Act. The Deputy Commissioner of Income tax erred in not following the decision

C.E.S.ONYX PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, all the four appeals of the assessee are dismissed

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.565, 566, 567 & 568/Chny/2020 निर्धारण वर्ष /Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 Ces Onyx Pvt. Ltd., 46-B, Iv Floor, Krishnan Complex, South Boag Road, T. Nagar, Chennai - 600 017. [Pan: Aabcc 1396D] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By The Asst. Commissioner Of Vs. Income Tax, Company Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Shri I. Dinesh & Shri A.Sathaseelan, Advocates Shri P. Krishna Kumar, Jcit सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख / Date Of Pronouncement : 12.09.2024 04.12.2024 Per Jagadish, A.M : आदेश / Order Aforesaid Four Appeals Filed By The Assessee For Assessment Years (Ays) 2004-05 To 2007-08 Arises Out Of The Orders Of Learned Commissioner Of Income Tax, Chennai-1 [Hereinafter “Cit(A)”] Dated 27.03.2009 & Ld. Cit(A)-4, Chennai Dated 30.01.2020.

disallowances made by A.O u/s. 801A(4) of the Act. 7. The Ld. AR before us has submitted that the agreement entered into with CoC, the municipal authority with M/s. CGEA Asia Holdings Pvt. Ltd. On the 26th November 1999 is a concession agreement and not a contract for executing any work therefore, the work cannot be treated as work

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

section. However, in a case where a person makes the investments and he himself executes the development work, i.e. carries out the Civil construction work, he will be eligible for Tax Benefit u/s 801A. In contrast to this, a person who enters into a contract with another person ( i.e. undertaking or enterprise refer to Sec. 80-IA) for executing works

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

section. However, in a case where a person makes the investments and he himself executes the development work, i.e. carries out the Civil construction work, he will be eligible for Tax Benefit u/s 801A. In contrast to this, a person who enters into a contract with another person ( i.e. undertaking or enterprise refer to Sec. 80-IA) for executing works