https://www.taxtmi.com/caselaws?id=787573 Assessee's turnkey provision of design, finance, implementation, commissioning, long term operation and maintenance of LED street lighting for roads and highways qualifies as development of an infrastructure facility under section 80IA(4)(i) because the arrangement evidences entrepreneurial risk, long term operational responsibility and performance guarantees rather than a mere supply and installation works contract. Pursuing a purposive and contextual construction of the undefined term "road", the analysis treats lighting and related monitoring/automation as integral components of modern road/highway infrastructure, and therefore the design build finance operate maintain model attracts the section 80IA deduction claimed. en-us Thu, 05 Mar 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787573 Assessee's turnkey provision of design, finance, implementation, commissioning, long term operation and maintenance of LED street lighting for roads and highways qualifies as development of an infrastructure facility under section 80IA(4)(i) because the arrangement evidences entrepreneurial risk, long term operational responsibility and performance guarantees rather than a mere supply and installation works contract. Pursuing a purposive and contextual construction of the undefined term "road", the analysis treats lighting and related monitoring/automation as integral components of modern road/highway infrastructure, and therefore the design build finance operate maintain model attracts the section 80IA deduction claimed. Case-Laws Income Tax Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787573