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TMI Blog2012 (6) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... condition at subclause (c) which is an impossibility and the requirements to fulfill the said condition shall amount to absurdity and therefore uncalled for. appeals of the assessee are allowed - ITA Nos. 766/PN/2009, 254/PN/2008, 431/PN/2007 & 435/PN/2007 - - - Dated:- 8-6-2011 - Shri IC. Sudhir Shri D. Karunakara Rao JJ. Appellant: Shri M. K. Kulkarni, AR Respondent: Shri Mukesh Dubey CIT DR, ORDER Per D. Karunakara Rao, AM: There are four appeals under consideration and the issue for adjudication is one and the same. At the very outset, the learned counsel for the assessee mentioned that the issue under consideration has to be decided in accordance with the modified ground raised by the assessee. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Engg. Ltd. reported in 37 DTR (Bom) 233. 3. Detailing the facts of the instant case of assessee, learned counsel for the assesse mentioned that the assessee is a contractor/developer and claimed deduction under section 80-IA(4) of the Income-tax Act. The claim was denied by both the authorities of the revenue stating that the assesses is only a contractor and the assessee felled to comply with all the conditions specified in sub-clauses (a), (b) (c) of clause (i) of sub- section (4) of section 80IA of the Act.. In other words, the revenue authorities are of the view that the assessee being a contractor cannot be a developer and when he is a developer as he has not complied with all the three conditions specified in sub-clauses (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause referred to above. He mentioned that the every assessee when claimed deduction under section 80IA (4) must fulfill all the conditions of sub-clauses (a) (b) and (c) of section 80IA (4) (I) of the Act. 5. We heard both the parties and perused the orders of the revenue. The contentions issues before us are (i) whether the contractor is synonymous with the developer within the meaning of section 80IA (4)(i) of the Act; (ii) whether the condition placed in clause (c) is applicable to the case of a developer, who is not carrying on business of operating and maintaining the infrastructural facilities. In our opinion, the answer to these question are provided by the judgment of the Bombay High Court in the case of ABG Heavy Engg Ltd (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... body; and (iii) The Start of operation and maintenance of the infrastructure facility should commence after 1st April, 1995. The requirement that operation and maintenance of the infrastructure facility should commence after 1 st April, 1995 has to be harmoniously construed with the main provision under which deduction is available to an assessee who develops or operates and maintains, or develops, operates and maintains an infrastructure facility . A harmonious reading of the provisions in its entirity would lead to the conclusion that the deduction is available to an enterprise which (i) develops; or operates and maintains; or (iii) develops, maintain and operates that infrastructure facility. However, the commencement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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