https://www.taxtmi.com/caselaws?id=305968 The Tribunal dismissed the appeals against the CIT(A)'s order assessing total income higher than the returned income for assessment years 2007-08 to 2011-12 under the Income-tax Act. The denial of deduction under section 80IA(4) for infrastructure development was upheld, ruling that the construction of road signages and foot over bridges did not qualify as infrastructure development. The Tribunal emphasized that the activities did not align with the definition of infrastructural facility, leading to the dismissal of the appeals on April 6, 2017. en-us Thu, 06 Apr 2017 00:00:00 +0530 Mon, 02 Jan 2023 21:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305968 The Tribunal dismissed the appeals against the CIT(A)'s order assessing total income higher than the returned income for assessment years 2007-08 to 2011-12 under the Income-tax Act. The denial of deduction under section 80IA(4) for infrastructure development was upheld, ruling that the construction of road signages and foot over bridges did not qualify as infrastructure development. The Tribunal emphasized that the activities did not align with the definition of infrastructural facility, leading to the dismissal of the appeals on April 6, 2017. Case-Laws Income Tax Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305968