https://www.taxtmi.com/forum/issue?id=110542 Whether a construction enterprise engaged in water supply projects qualifies for deduction under section 80IA depends on whether the activity falls within the statutory concept of infrastructure, requiring analysis of the nature of the asset, mode of execution and applicable eligibility criteria and case law. en-us Sat, 18 Jun 2016 19:27:52 +0530 Thu, 23 Jan 2025 15:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110542 Whether a construction enterprise engaged in water supply projects qualifies for deduction under section 80IA depends on whether the activity falls within the statutory concept of infrastructure, requiring analysis of the nature of the asset, mode of execution and applicable eligibility criteria and case law. Discussion-Forum Income Tax Sat, 18 Jun 2016 19:27:52 +0530 https://www.taxtmi.com/forum/issue?id=110542