BSC C&C JV,NEW DELHI vs. NEAC, NEW DELHI
In the result, the appeal of the assessee is partly allowed as
ITA 705/DEL/2021[2016-17]Status: DisposedITAT Delhi30 Nov 2022AY 2016-17
Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.705/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Bsc C&C Jv Assessing Officer, 74, Hemkunt Colony, Vs. National E-Assessment New Delhi. Centre, Delhi. Pan No. Aadfb8115G अपीलाथ" Appellant ""यथ"/Respondent
Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 144C(5)Section 80I
transfer) also falls within eligible construction activity, that is, activity eligible for deduction under section 80-IA inasmuch as mere 'development' as such and unassociated/unaccompanied with 'operate' and 'maintenance' also falls within such business activity as is eligible for deduction under section 80-IA. Therefore, merely because the present assessee was paid bu the Government, for development work, it cannot
