https://www.taxtmi.com/caselaws?id=782440 ITAT Delhi dismissed the Revenue's appeal challenging deduction u/s 80IA claimed by the assessee-company engaged in infrastructure projects. The Revenue alleged profit inflation through specified domestic transactions with its AE (MEIL) by reporting lower expenses and retaining only 2% margin on civil works sub-contracted on a back-to-back basis. ITAT noted that margins in related party projects (5.94%) were lower than in unrelated projects (10.02%), and there was no evidence of under-billing or civil work executed by the assessee. Accepting CIT(A)'s findings, ITAT held the addition by AO/TPO untenable. en-us Wed, 26 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782440 ITAT Delhi dismissed the Revenue's appeal challenging deduction u/s 80IA claimed by the assessee-company engaged in infrastructure projects. The Revenue alleged profit inflation through specified domestic transactions with its AE (MEIL) by reporting lower expenses and retaining only 2% margin on civil works sub-contracted on a back-to-back basis. ITAT noted that margins in related party projects (5.94%) were lower than in unrelated projects (10.02%), and there was no evidence of under-billing or civil work executed by the assessee. Accepting CIT(A)'s findings, ITAT held the addition by AO/TPO untenable. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782440