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TMI Blog2019 (4) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit to the Assessee ignoring the effect of Provisos to Section 80IA(4), therefore, could not be sustained. Proviso does not require that there should be a direct agreement between the transferee enterprise and the specified authority for availing the benefit under Section 80IA. The Assessee was duly recognised as transferee or assignee of the principal contractor and was duly so recognised by the Railways to operate and maintain the said railway sidings at Vadalur and Uthangalmangalam Railway Stations. - Decided in favour of assessee. - Tax Case Appeal Nos.318 of 2013 and 1138 of 2015 - - - Dated:- 2-4-2019 - Dr. Justice Vineet Kothari And Mr. Justice C.V. Karthikeyan For the Appellant : M/s.T.R.Senthilkuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the assessee did not fulfil the condition laid down in Section 80 IA(4) of having a contract with any Government/authority referred to in that section? iv) Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the assessee is eligible for deduction under Section 80IA, the assessee did not satisfy proviso to Section 80IA(4) inasmuch as there is no transfer of infrastructure facility? 2. Learned counsels appearing for the parties brought to our notice that the controversy involved in the present Appeals is covered by the Judgment of this court dated 6.3.2019 in the case of the same Assessee in T.C.A.Nos.741, 1266 of 2009 and 162 of 2015 wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Company Private Limited, had undertaken the work of developing the said railway sidings and was operating and maintaining the same. The only ground on which, the Assessing Authority denied the said benefit was that the Assessee himself did not enter into any such contract with the Railways or with the Central Government. 9. The learned Tribunal, however, in our opinion, rightly applied the Proviso to Section 80IA(4) of the Act and held that since the Assessee was recognised as contractor for these railway sidings, which undoubtedly fell under the definition of infrastructure facility , it was entitled to the said benefit under Section 80IA of the Act. The grounds on which the Assessing Authority denied the said benefit to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owned by Samalpatti Power Corporation Private Limited (SPCL). On these facts, the Court held that the Assessee was not entitled to deduction under Section 80IA of the Act. We do not find any parity of facts of the said case with the facts available before us. The power generating companies are entitled to deduction under Section 80IA of the Act in different sub clauses viz., under Section 80IA(4)(iv) of the Act. Where there is no such Proviso, as is available in clause (i) of Section 80IA(4) of the Act, which deals with deduction to enterprise involved in developing, operating and maintaining the infrastructure facilities. Obviously, if the Assessee is getting only fees for the maintenance of certain power generating plant, as was the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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