2012 (1) TMI 377

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..... garwal ORDER N. Vijayakumaran, Both these appeals for assessment years 2006-07 & 2007-08 are by the department against the orders of Ld. C.I.T.(A)-XII, Kolkata dated 29/12/2010. 2. The first ground is on allowing of deductions of ₹ 1,52,77,467/- and ₹ 2,48,98,146/- by the ld. C.I.T.(A), which were disallowed by the ld. A.O. u/s. 80-IA of the Act for assessment years 2006-07 an .....

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..... tising Pvt. Ltd. in ITA Nos. 1054 & 1055/Kol/2008 held that the bus shelters, toilet blocks etc. were functionally necessary and part & parcel of highway infrastructure. Therefore, respectfully following the above decisions of the Tribunal, we confirm the orders of ld. C.I.T.(A) for the assessment years under appeal also, who followed the decision of I.T.A.T. referred supra. Hence the issue for bo .....

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