2010 (2) TMI 1313

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.... Per R.S.Syal, AM : This appeal by the Revenue arises out of the order passed by the Commissioner of Income-tax (Appeals) on 28.6.2006 in relation to the assessment year 2004-2005 granting deduction u/s.80-IA(4). 2. Briefly stated the facts of the case are that the assessee, a civil contractor, claimed deduction u/s.80-IA in respect of water supply project for Hyderabad Metropolitan Water Su....