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TMI Blog2013 (7) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... furnish the bank guarantee and the assessee has been paid mobilization advance and, therefore, it is not a case of the assessee investing its money in development of infrastructure or operating and maintaining an infrastructure, which is already developed or developing and maintaining of any infrastructure development. It is an agreement entered into effect repairs to infrastructure by construction of permanent bank protection measures to the Udyog Mandal canal and the Champakara canal and maintaining the same for a period of three years - Decided in favour of revenue. - ITA Nos.428-429/2012 - - - Dated:- 22-4-2013 - N. KUMAR AND B. MANOHAR, JJ. For the Appellant: Smt. Sheetal Borkar, Adv. and Sri. S.Parthasarathi, Adv. For the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the bank protection work in the Champakara canal and the Udyogamandal canal has been accepted by the authority for providing 10,100 metres. Of pipe and slab type bank protection and 3,500 metres rip/rap masonry type protection and maintenance of the same for 36 months after the defects liability period at a cost of Rs. 3,28,56,406.85. The above cost includes mobilisation/demobilisation charges and shipping charges of the equipment from place to place as per the directions of engineering in-charge. The assessee claimed deduction for maintenance of infrastructure facility. On appreciation of the aforesaid material, the assessing authorities held that there is no element of developing or operating and maintaining or developing, operating and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined to interfere with the orders passed by the assessing authorities. It is against the said order the appeal is filed. 4. The learned counsel appearing for the appellant assailing the impugned order contends that the nature of work entrusted to the assessee included not only repair and maintenance of the existing canal but also included construction of protection wall of the canals. In respect of the same, the assessee has invested money and, therefore, section 80-IA is attracted. 5. We do not see any merit in the said contention. All the three fact finding authorities, on a careful examination of the terms of the contract and taking note of the nature of the work executed by the assessee have held that it is a works' contract. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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