SAI TEJA CONSTRUCTIONS, HYD,HYDERABAD vs. DCIT, CIRCLE 8(1), HYDERABAD, HYDERABAD
In the result, all the three appeals filed by the assessee are dismissed
ITA 877/HYD/2016[2010-11]Status: DisposedITAT Hyderabad11 Oct 2023AY 2010-11
Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar
For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri KPRR Murthy, CIT(DR)
Section 147Section 148Section 151(2)Section 45(3)Section 48
section shall apply to any undertaking which executes the housing project as a works contract awarded by any person (including the Central or State
Government).”
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ITA Nos 651 877 and 652 of 2017 Sai Teja Constructions Ltd Hyderabad
23. Thus, a perusal of the same shows that the deduction u/s 80IB(10) is applicable
