Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023
section 80IA(4) of the Act in respect of Sagar Beena Project." (Emphasis supplied 3.5.2] The Hon'ble ITAT Bangalore Bench 'A' in the case of the ACIT v. M/s JSR Constructions (P) Ltd. (ITA No. 898/Bang/2009] has held that: "3. Brief facts of the case are that the assessee company, engaged in the business of civil engineering works