https://www.taxtmi.com/caselaws?id=378239 The High Court upheld the Tribunal's decision, ruling that the assessee was entitled to the deduction under Section 80IA of the Income Tax Act. The Court found that the assessee had provided an infrastructure facility and was recognized as a contractor by the Railways, fulfilling the conditions for the deduction. The Court dismissed the Revenue's appeals, affirming that the assessee met the requirements under the proviso to Section 80IA(4) and was eligible for the deduction. en-us Wed, 06 Mar 2019 00:00:00 +0530 Thu, 09 May 2019 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378239 The High Court upheld the Tribunal's decision, ruling that the assessee was entitled to the deduction under Section 80IA of the Income Tax Act. The Court found that the assessee had provided an infrastructure facility and was recognized as a contractor by the Railways, fulfilling the conditions for the deduction. The Court dismissed the Revenue's appeals, affirming that the assessee met the requirements under the proviso to Section 80IA(4) and was eligible for the deduction. Case-Laws Income Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378239