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TMI Blog2019 (5) TMI 1646X X X X Extracts X X X X X X X X Extracts X X X X ..... in our opinion, rightly applied the Proviso to Section 80IA(4) 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 u/s 80IA. The grounds on which the Assessing Authority denied the said benefit to the Assessee ignoring the effect of Provisos to Section 80IA(4), therefore, could not be sustained - Decided in favour of the Assessee and against the Revenue. - Tax Case Appeal Nos.559 And 560 of 2013 - - - Dated:- 3-4-2019 - Dr. Justice Vineet Kothari And The Hon'ble Mr. Justice C.V. Karthikeyan For the Appellant : M/s.T.R.Senthilkumar Sr. Standing Counsel assisted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee did not fulfil the condition laid down in Section 80IA(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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansport System with Mls.ST-CMS Electric 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 Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was only a contractor for the maintenance work of power plant, which was 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 fe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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