https://www.taxtmi.com/caselaws?id=289499 The ITAT Delhi upheld the CIT(A)'s decision, allowing the deduction under section 80IA for the rehabilitation, strengthening, and widening of a highway project. The ITAT dismissed the Department's appeal, affirming the eligibility of the assessee for the deduction under section 80IA(4)(i) of the Income Tax Act, 1961, based on the CBDT Circular and previous ITAT rulings. en-us Tue, 07 Jul 2015 00:00:00 +0530 Tue, 04 Aug 2020 11:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289499 The ITAT Delhi upheld the CIT(A)'s decision, allowing the deduction under section 80IA for the rehabilitation, strengthening, and widening of a highway project. The ITAT dismissed the Department's appeal, affirming the eligibility of the assessee for the deduction under section 80IA(4)(i) of the Income Tax Act, 1961, based on the CBDT Circular and previous ITAT rulings. Case-Laws Income Tax Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289499