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        Income Tax

        2019 (3) TMI 748 - SCH - Income Tax

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        Deduction under s.80IA(4) denied where road project executed for government via special purpose road development corporation Assessee's claim for deduction under s.80IA(4) was rejected where the road project was undertaken for and on behalf of the Government/local authority ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Deduction under s.80IA(4) denied where road project executed for government via special purpose road development corporation

                            Assessee's claim for deduction under s.80IA(4) was rejected where the road project was undertaken for and on behalf of the Government/local authority through an agreement with a government-incorporated special purpose road development corporation; SC dismissed the SLP, upholding the disallowance and confirming that such projects executed for government bodies do not qualify for the claimed deduction.


                            Title: Supreme Court dismisses special leave petition

                            Judges: HON'BLE MR. JUSTICE UDAY UMESH LALIT And HON'BLE MS. JUSTICE INDU MALHOTRA

                            Representation: Ms. Pinky Anand, ASG Mr. K. Radhakrishnan, Sr. Adv. Mr. Arjun Garg, Adv. Mr. Devansh Srivastava, Adv. Ms. Shirin Khajuria, Adv. Kriti Dua, Adv. Mrs. Anil Katiyar, AOR

                            Decision: Delay condoned. Special leave petition dismissed. Pending application(s) disposed of.
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