https://www.taxtmi.com/caselaws?id=472072 Section 80IA(4) deduction applies to enterprises that substantively develop water-treatment and sewage-treatment infrastructure projects under contracts with government or local authorities. Design, procurement, deployment of resources, execution, financial and defect-liability exposure, and project risks indicate infrastructure development rather than a simple works contract; ownership of the facility is not required. Employees' provident fund and ESI contributions paid after the welfare-law due date but before the income-tax return filing due date remain deductible under the applicable payment rule. Accordingly, both the infrastructure-development deduction and disputed employee welfare contribution deductions are available. en-us Thu, 11 Apr 2019 00:00:00 +0530 Tue, 29 Sep 2026 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472072 Section 80IA(4) deduction applies to enterprises that substantively develop water-treatment and sewage-treatment infrastructure projects under contracts with government or local authorities. Design, procurement, deployment of resources, execution, financial and defect-liability exposure, and project risks indicate infrastructure development rather than a simple works contract; ownership of the facility is not required. Employees' provident fund and ESI contributions paid after the welfare-law due date but before the income-tax return filing due date remain deductible under the applicable payment rule. Accordingly, both the infrastructure-development deduction and disputed employee welfare contribution deductions are available. Case-Laws Income Tax Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472072