https://www.taxtmi.com/caselaws?id=445612 ITAT Kolkata allowed assessee's appeal against PCIT's revision order u/s 263 regarding disallowance of deduction u/s 80IA for industrial undertaking. PCIT contended motor vehicle weighbridge development wasn't covered under infrastructure facilities definition in section 80IA, distinguishing bridges from weighbridges. ITAT held weighbridge with connecting toll road was integral part of highway/toll road infrastructure, constructed under Motor Vehicle Rules to monitor heavy vehicle movement and collect toll charges. The weighbridge wasn't separate infrastructure project but part of highway project, making it eligible for section 80IA deduction. AO's original assessment allowing deduction wasn't erroneous. en-us Thu, 09 Nov 2023 00:00:00 +0530 Sat, 11 Nov 2023 08:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445612 ITAT Kolkata allowed assessee's appeal against PCIT's revision order u/s 263 regarding disallowance of deduction u/s 80IA for industrial undertaking. PCIT contended motor vehicle weighbridge development wasn't covered under infrastructure facilities definition in section 80IA, distinguishing bridges from weighbridges. ITAT held weighbridge with connecting toll road was integral part of highway/toll road infrastructure, constructed under Motor Vehicle Rules to monitor heavy vehicle movement and collect toll charges. The weighbridge wasn't separate infrastructure project but part of highway project, making it eligible for section 80IA deduction. AO's original assessment allowing deduction wasn't erroneous. Case-Laws Income Tax Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445612