2015 (7) TMI 1053

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....niwadikar, Advocate h/f Mr. R. F. Totala PER COURT: 1] Heard for admission of the appeals to find out whether any substantial question of law arises in these appeals. Both appeals have similar facts. 2] The respondent assessee claimed that he is beneficiary of the provisions of Section 80-IA(4) of the Income Tax Act because he has developed, atleast partly, an infrastructure project. The ....