https://www.taxtmi.com/caselaws?id=463040 Construction of toilet blocks, bus shelters and foot over bridges was treated as infrastructure development falling within the statutory explanation to section 80IA(4), so the deduction claim was sustained. Expenditure relatable to the period before assessment year 2004-05 was also held allowable because the issue was already covered by binding precedent and by the assessee's own earlier assessment year. The Revenue's challenge therefore failed, and the assessee's relief remained intact. en-us Thu, 09 Feb 2023 00:00:00 +0530 Fri, 01 Aug 2025 14:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463040 Construction of toilet blocks, bus shelters and foot over bridges was treated as infrastructure development falling within the statutory explanation to section 80IA(4), so the deduction claim was sustained. Expenditure relatable to the period before assessment year 2004-05 was also held allowable because the issue was already covered by binding precedent and by the assessee's own earlier assessment year. The Revenue's challenge therefore failed, and the assessee's relief remained intact. Case-Laws Income Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463040