Partial dismissal: Deduction under s.80IA(4) disallowed for JV-executed works; s.80IAB denied; s.14A proportional disallowance upheld

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....ITAT dismissed the assessee's appeals in part. It held the assessee cannot claim deduction under s.80IA(4) for work done on projects awarded to two JVs because the JVs, as the enterprises/developers, are entitled to the deduction and the same project cannot yield duplicate s.80IA benefits to both JV and constituent; accordingly the s.80IA claim in respect of JV-executed works is disallowed. Deduction under s.80IAB was refused as the assessee was a contractor, not the government-notified SEZ developer. The s.14A disallowance was upheld in proportion to exempt JV profits. Certain specified contracts that did not create new infrastructure were excluded from s.80IA relief; AO directed to exclude profits from those three projects.....