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TMI Blog2014 (8) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... tract on behalf of others - HELD THAT:- Isuue decided in favour of the assessee in its own case by the Tribunal for the assessment years 2003-04 to 2009-10 The issue has been consistently considered and decided by Income-tax Appellate Tribunal in assessee’s own case for all the earlier assessment years from 2003-04 to 2008-09. The Tribunal has accepted the contention of the assessee in the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract on behalf of other company and assessee company is only a sub-contractor executing contract on behalf of others, therefore squarely covered under the Explanation to sub2 section 13 of section 80-IA of the Act and thus ineligible for deduction under section 80-IA of the Act. 2. At the time of hearing, counsel for the assessee submits that the issue in appeal has been decided in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided this issue observing as under:- "2. The grounds raised by the Revenue in the present appeal read as below : "2. The order of the learned Commissioner of Incometax( Appeals) is against the law, as explanation to subsection( 13) of section 80-IA states that :- "For removal doubts, it is hereby declared that nothing contained in the section shall apply to a person who executes a works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see also does not satisfy all the conditions enumerated in sub-section(4) of Section 80-IA." 3. The issue has been consistently considered and decided by Income-tax Appellate Tribunal in assessee's own case for all the earlier assessment years from 2003-04 to 2008-09. The Tribunal has accepted the contention of the assessee in the matter of its claim made under sec.80-IA. The case has been cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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