https://www.taxtmi.com/caselaws?id=379041 The court upheld the Tribunal's decision, ruling in favor of the assessee's eligibility for deduction under Section 80IA as a sub-contractor for railway sidings. The court emphasized that the Proviso to Section 80IA(4) extends benefits to recognized contractors, even without direct agreements with the government, as long as conditions are met. The court clarified that the assessee fulfilled the conditions under the Proviso, distinguishing the case from a previous denial of deduction for maintenance work. The Revenue's appeals were dismissed, affirming the assessee's entitlement to the deduction under Section 80IA. en-us Tue, 02 Apr 2019 00:00:00 +0530 Fri, 26 Apr 2019 08:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379041 The court upheld the Tribunal's decision, ruling in favor of the assessee's eligibility for deduction under Section 80IA as a sub-contractor for railway sidings. The court emphasized that the Proviso to Section 80IA(4) extends benefits to recognized contractors, even without direct agreements with the government, as long as conditions are met. The court clarified that the assessee fulfilled the conditions under the Proviso, distinguishing the case from a previous denial of deduction for maintenance work. The Revenue's appeals were dismissed, affirming the assessee's entitlement to the deduction under Section 80IA. Case-Laws Income Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379041