https://www.taxtmi.com/caselaws?id=760674 ITAT Patna upheld CIT(A)'s decision allowing Section 80IA deduction to assessee-works contractor. Despite not claiming deduction in original return filed under Section 139(1), assessee validly claimed it in return filed under Section 153A notice. Tribunal held that Section 153A return is construed as Section 139 return per judicial precedents. Revenue failed to provide concrete evidence negating assessee's rightful claim. Assessee established developer status through documented water works business for state government unit, justifying deduction entitlement. en-us Tue, 15 Oct 2024 00:00:00 +0530 Thu, 24 Oct 2024 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760674 ITAT Patna upheld CIT(A)'s decision allowing Section 80IA deduction to assessee-works contractor. Despite not claiming deduction in original return filed under Section 139(1), assessee validly claimed it in return filed under Section 153A notice. Tribunal held that Section 153A return is construed as Section 139 return per judicial precedents. Revenue failed to provide concrete evidence negating assessee's rightful claim. Assessee established developer status through documented water works business for state government unit, justifying deduction entitlement. Case-Laws Income Tax Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760674