https://www.taxtmi.com/caselaws?id=289469 The Tribunal held that the strengthening of the existing road did not qualify as developing new infrastructure under section 80-IA, thus disallowing the deduction for this portion of the project. However, the widening of the road from two to four lanes was deemed as developing new infrastructure and qualified for the deduction. The Tribunal directed the CIT(A) to obtain records from NHAI to determine the revenue attributable to different segments accurately. The principle of consistency was acknowledged but not applied due to the specific legal interpretation of section 80-IA. en-us Mon, 26 Nov 2018 00:00:00 +0530 Sat, 01 Aug 2020 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289469 The Tribunal held that the strengthening of the existing road did not qualify as developing new infrastructure under section 80-IA, thus disallowing the deduction for this portion of the project. However, the widening of the road from two to four lanes was deemed as developing new infrastructure and qualified for the deduction. The Tribunal directed the CIT(A) to obtain records from NHAI to determine the revenue attributable to different segments accurately. The principle of consistency was acknowledged but not applied due to the specific legal interpretation of section 80-IA. Case-Laws Income Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289469