https://www.taxtmi.com/caselaws?id=380600 The court allowed the Assessee's appeal for the Assessment Year 2012-2013, stating that the Assessee, a Works Contractor, was entitled to a deduction under Section 80IA of the Income Tax Act, 1961, without a contract with any Government/Authority as required by Section 80IA(4). Despite retrospective amendments, the court upheld the Assessee's eligibility for the deduction, emphasizing recognition as a contractor for the infrastructure facility by the Railways. The court clarified that the Assessee's recognition as a transferee of the principal contractor satisfied the conditions for availing the deduction under Section 80IA, dismissing the Revenue's appeals. en-us Wed, 03 Apr 2019 00:00:00 +0530 Thu, 23 May 2019 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380600 The court allowed the Assessee's appeal for the Assessment Year 2012-2013, stating that the Assessee, a Works Contractor, was entitled to a deduction under Section 80IA of the Income Tax Act, 1961, without a contract with any Government/Authority as required by Section 80IA(4). Despite retrospective amendments, the court upheld the Assessee's eligibility for the deduction, emphasizing recognition as a contractor for the infrastructure facility by the Railways. The court clarified that the Assessee's recognition as a transferee of the principal contractor satisfied the conditions for availing the deduction under Section 80IA, dismissing the Revenue's appeals. Case-Laws Income Tax Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380600