https://www.taxtmi.com/caselaws?id=464234 ITAT, Hyderabad (AT) affirmed denial of section 80IA(4)(iv)(b) and related 80IA claims, holding that development of irrigation works and laying of distribution/transmission power lines constitute "work contracts" involving architectural or engineering operations and are excluded from the deduction; the tribunal dismissed the taxpayer's appeals and upheld the lower authorities' disallowances. However, the tribunal remitted the issue of prepaid bank-guarantee commission to the AO for fresh adjudication with three opportunities of hearing to verify factual and legal aspects of that expenditure. en-us Tue, 23 Nov 2021 00:00:00 +0530 Thu, 09 Oct 2025 18:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464234 ITAT, Hyderabad (AT) affirmed denial of section 80IA(4)(iv)(b) and related 80IA claims, holding that development of irrigation works and laying of distribution/transmission power lines constitute "work contracts" involving architectural or engineering operations and are excluded from the deduction; the tribunal dismissed the taxpayer's appeals and upheld the lower authorities' disallowances. However, the tribunal remitted the issue of prepaid bank-guarantee commission to the AO for fresh adjudication with three opportunities of hearing to verify factual and legal aspects of that expenditure. Case-Laws Income Tax Tue, 23 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464234