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    <title>Assessee Qualifies for Section 80IA Deduction: Engaged in Road, Railway, and Bridge Development, Not Just Contractual Work.</title>
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    <description>Deduction u/s. 80IA - The issue raised that assessee is not doing the development work but is only doing the contract also does not stand to test as the assessee admittedly is developing the roads and railway lines and the bridges thereof.</description>
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      <description>Deduction u/s. 80IA - The issue raised that assessee is not doing the development work but is only doing the contract also does not stand to test as the assessee admittedly is developing the roads and railway lines and the bridges thereof.</description>
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