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    <title>2012 (2) TMI 524 - ITAT PUNE</title>
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    <description>The Bombay High Court quashed the Tribunal&#039;s decision denying the deduction under section 80-IA(4) to the assessee for income from infrastructural development. The Court held that even if the assessee acted as a contractor for a government agency, they were still eligible for the deduction. The Tribunal subsequently ruled in favor of the assessee, allowing the deduction and directing the Assessing Officer to grant it.</description>
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      <description>The Bombay High Court quashed the Tribunal&#039;s decision denying the deduction under section 80-IA(4) to the assessee for income from infrastructural development. The Court held that even if the assessee acted as a contractor for a government agency, they were still eligible for the deduction. The Tribunal subsequently ruled in favor of the assessee, allowing the deduction and directing the Assessing Officer to grant it.</description>
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