2021 (3) TMI 1010

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.... Revenue : Shri Deepak Garg ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the Revenue against the order dated 21-08-2017 passed by the Commissioner of Income Tax (Appeals)-1, Kolhapur ["CIT(A)‟] for assessment year 2014-15. 2. The assessee raised three grounds amongst which the only issue emanates for our consideration is as to whether the CIT(A) justified in holding that ....

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....rastructure construction i.e. construction of dams, roads, bridges, lifts, irrigation projects, transmission lines, hydro power projects etc. and the contract, profit and loss account shows receipts on account of civil contracts from Government agencies and other concerns, sale of wind energy and other income of the nature of interest, dividend, miscellaneous receipts etc., held the assessee is a ....

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....st being A.Y. 2013-14 which is at Page No. 132 of the paper book wherein this Tribunal held the assessee is entitled for claiming deduction u/s. 80IA(4) of the Act. The relevant portion of which at Para Nos. 4 and 5 in ITA No.2169/PUN/2016 for A.Y. 2013-14 order dated 30-07-2018 is reproduced here-in-below for ready reference: "4. Both sides heard. Orders of the authorities below perused.....

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....ction u/s. 80IA(4) of the Act to the assessee. 5. The facts in the assessment year under appeal are identical. We do not find any reason to interfere with the findings of Commissioner of Income Tax (Appeals) in following the order of Tribunal in assessee's own case and to allow assessee's claim of deduction u/s. 80IA(4) of the Act. Accordingly, grounds raised by the Revenue in appeal are ....