https://www.taxtmi.com/caselaws?id=285419 The Tribunal held that the assessee's construction of foot over bridges and installation of road signage did not qualify as "infrastructure facility" under section 80IA(4) of the Income Tax Act. The Tribunal found that while these additions enhanced road usability, they were not integral to road construction. Consequently, the assessee was deemed ineligible for deduction under section 80IA(4), and the Revenue's appeal was allowed, setting aside the Commissioner of Income Tax (Appeals) order. en-us Wed, 14 Oct 2015 00:00:00 +0530 Fri, 10 Jan 2020 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285419 The Tribunal held that the assessee's construction of foot over bridges and installation of road signage did not qualify as "infrastructure facility" under section 80IA(4) of the Income Tax Act. The Tribunal found that while these additions enhanced road usability, they were not integral to road construction. Consequently, the assessee was deemed ineligible for deduction under section 80IA(4), and the Revenue's appeal was allowed, setting aside the Commissioner of Income Tax (Appeals) order. Case-Laws Income Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285419