https://www.taxtmi.com/caselaws?id=417650 The tribunal held that the assessee was not eligible to claim section 80IA deduction for irrigation and road projects as they fell under the category of works contracts, disqualifying the assessee from the benefits. The Revenue's appeals were allowed, and the assessee's cross-appeals were dismissed. The tribunal's decision was consistent across all relevant assessment years, and the order was pronounced on 9th December 2021. en-us Thu, 09 Dec 2021 00:00:00 +0530 Fri, 28 Jan 2022 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417650 The tribunal held that the assessee was not eligible to claim section 80IA deduction for irrigation and road projects as they fell under the category of works contracts, disqualifying the assessee from the benefits. The Revenue's appeals were allowed, and the assessee's cross-appeals were dismissed. The tribunal's decision was consistent across all relevant assessment years, and the order was pronounced on 9th December 2021. Case-Laws Income Tax Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417650