In the result, revenue’s appeal for A
Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&
capital costs of the project. C:There are new restrictive conditions being added.Deduction u/s 80IA is allowable only in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructural development etc.The deduction u/s 80IA is not extended to "works contractors" . The amendment to section 80IA(4) has provided as under (inserted by Finance Act, 2009 with retrospective