https://www.taxtmi.com/caselaws?id=466977 Income from aircraft repair and maintenance carried on through a hangar developed under a BOT arrangement at an airport was treated as eligible for deduction under section 80-IA(4). The hangar was regarded as an essential and integral part of the airport infrastructure, because the material showed that an airport includes aircraft maintenance facilities and related aerodrome structures. The reasoning also accepted that the deduction is not limited to development of an entire infrastructure facility; it can extend to development of a part of the facility where that part itself forms an integral component. The disallowance was rejected. en-us Wed, 24 Aug 2016 00:00:00 +0530 Sun, 01 Mar 2026 09:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466977 Income from aircraft repair and maintenance carried on through a hangar developed under a BOT arrangement at an airport was treated as eligible for deduction under section 80-IA(4). The hangar was regarded as an essential and integral part of the airport infrastructure, because the material showed that an airport includes aircraft maintenance facilities and related aerodrome structures. The reasoning also accepted that the deduction is not limited to development of an entire infrastructure facility; it can extend to development of a part of the facility where that part itself forms an integral component. The disallowance was rejected. Case-Laws Income Tax Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466977