https://www.taxtmi.com/caselaws?id=791512 Deduction under section 80IA(4) was examined in relation to income from erection of road signages and foot-over bridges claimed as infrastructure work. The Tribunal noted that the provision applies only to profits derived from developing, operating or maintaining an eligible infrastructure facility such as a road or bridge, and held that ancillary works like road signages do not by themselves qualify. It also stated that composite receipts cannot be fully treated as eligible unless the assessee segregates and proves that the profits arise exclusively from qualifying infrastructure activity. On that basis, the deduction claim was rejected and the disallowance was upheld. en-us Fri, 27 Mar 2026 00:00:00 +0530 Tue, 12 May 2026 16:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791512 Deduction under section 80IA(4) was examined in relation to income from erection of road signages and foot-over bridges claimed as infrastructure work. The Tribunal noted that the provision applies only to profits derived from developing, operating or maintaining an eligible infrastructure facility such as a road or bridge, and held that ancillary works like road signages do not by themselves qualify. It also stated that composite receipts cannot be fully treated as eligible unless the assessee segregates and proves that the profits arise exclusively from qualifying infrastructure activity. On that basis, the deduction claim was rejected and the disallowance was upheld. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791512