https://www.taxtmi.com/caselaws?id=471054 Section 80-IA(4) deduction may be claimed for the first time in a return filed in response to a Section 153A notice because that provision overrides Section 139 and requires assessment of total income. The return-filing requirements under Sections 80A(5) and 80AC do not bar such a Chapter VI-A claim, whether the earlier assessment is abated or unabated. However, the statutory Explanation excludes government-awarded works contracts from the infrastructure deduction. Civil works performed under government contracts, without evidence of developer-level entrepreneurial or financial risk, remain works contracts despite mobilisation advances, periodic payments, retention amounts or performance guarantees. The deduction therefore fails where the activity is substantively contractual execution rather than eligible infrastructure development. en-us Mon, 28 Feb 2022 00:00:00 +0530 Wed, 19 Aug 2026 14:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471054 Section 80-IA(4) deduction may be claimed for the first time in a return filed in response to a Section 153A notice because that provision overrides Section 139 and requires assessment of total income. The return-filing requirements under Sections 80A(5) and 80AC do not bar such a Chapter VI-A claim, whether the earlier assessment is abated or unabated. However, the statutory Explanation excludes government-awarded works contracts from the infrastructure deduction. Civil works performed under government contracts, without evidence of developer-level entrepreneurial or financial risk, remain works contracts despite mobilisation advances, periodic payments, retention amounts or performance guarantees. The deduction therefore fails where the activity is substantively contractual execution rather than eligible infrastructure development. Case-Laws Income Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471054