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TMI Blog2022 (4) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... MAHAVIR SINGH, VICE PRESIDENT: This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals)-15, Chennai, in ITA No.160/2018- 19/CIT(A)-15 dated 29.11.2019. The assessment was framed by the ITO, Non-Corporate Ward-15(3), Chennai, for the AY 2016-17, u/s.143(3) of the Income Tax Act, 1961 (hereinafter the Act ) vide his order dated 28.12.2018. 2. The only issue in this appeal is as regards to the order of the Ld.CIT(A) confirming the action of the AO in disallowance claim of deduction u/s.80- IA of the Act. For this, the assessee has raised 15 argumentative grounds running into three pages, which we need not to reproduce. 3. The brief facts of the case are that the assessee firm is engaged in the business of civil electrical work contract. During the financial year 2015-16 relevant to the AY 2016-17, the assessee has carried out contract work for Corporation of Chennai. During the course of assessment proceedings, the AO noticed that the assessee has filed Profit Loss A/c, Balance Sheet, copy of contract agreement, documentary evidences for contract receipts, sub-contract receipts and copy of 26AS details. The AO on perusal of thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur, Chennai -119, dt. 26.2.2014 issued to the assessee in respect of the work viz. forming and laying of road with GSB and bituminous course road by Paver Finisher etc. (26 roads) (iv) Letter of Acceptance issued by the Zonal Officer, Corporation of Chennai Zone-XV, Sholinganallur, Chennai- 119 dt. 26.2.2014 issued to the assessee in respect of the work viz. forming and laying of road with GSB and bituminous course road by Paver Finisher etc. (23 roads). (v) Letter of Acceptance issued by the Zonal Officer, Corporation of Chennai Zone XV, Sholinganallur, Chennai - 119 dt. 26.2.2014 issued to the assessee in respect of the work viz. forming and laying of road with GSB and 'ominous course road by Paver Finisher etc (20 roads) (vi) Letter of Acceptance issued by the Zonal Officer, Corporation of Chennai Zone XV, Sholinganaltur, Chennai -119 at 26.2.2014 issued to the assessee in respect of the work viz, forming and laying of road with GSB and bituminous course road by Paver Finisher etc (31 roads) (vii) Letter of Acceptance issued by the Zonal Officer, Corporation of Chennai Zone XV, Sholinganallur, Chennai - 119 dt. 20.2.2014 issued to the assessee in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0IA of the Act, only the enterprises which are engaged in the activity of development, operating and maintaining or developing, operating and maintaining any infrastructure facility are eligible for deduction u/s.80IA of the Act. He also noted that as per the explanation of section 80IA(4) introduced by Finance Act (No.2) 2009, w.e.f.01.04.2000, it is hereby declared that nothing contained this section shall apply in relation to a business reference sub section (4) which is in the nature of works contract awarded by any person (including the central and state government) and executed by the undertaking or enterprising referred to in sub-section (1). Accordingly, the AO disallowed the claim of deduction u/s.80IA(4) of the Act but the CIT(A) relying on the above cited case laws allowed the claim of the assessee. Aggrieved, now Revenue is in appeal before the Tribunal. 6. At the outset, the ld.counsel for the assessee as well as the ld. Senior DR stated that the issue is squarely covered in favour of Revenue and against the assessee by the Tribunal decision in assessee s own case for the assessment year 2008-09 in ITA No.185/Chny/2012, order dated 15.01.2013, wherein the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d such infrastructure facility (hereafter referred to in this section as the transferor enterprise) to another enterprise (hereafter in this section referred to as the transferee enterprise) for the purpose of operating and maintaining the infrastructure facility on its behalf in accordance with the agreement with the Central Government, State Government, local authority or statutory body, the provisions of this section shall apply to the transferee enterprise as if it were the enterprise to which this clause applies and the deduction from profits and gains would be available to such transferee enterprise for the unexpired period during which the transferor enterprise would have been entitled to the deduction, if the transfer had not taken place. Explanation.-For the purposes of this clause, infrastructure facility means- (a) a road including toll road, a bridge or a rail system; (b) a highway project including housing or other activities being an integral part of the highway project; (c) a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system; (d) a port, airport, inland wat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Law Lexicon which reads as follows: Statutory definition, includes partnership, Financial Services and Markets Act, 2000 (c.8), S. 367(2) (Stroud, 6th Edn., 2000, Supplement, 2003). It also includes group of bodies, partnership of enterprise card on by one or more persons or bodies and a body which is substantially the same at or successor, to, another body, Government Resources and Accounts Act, 2000 (c.20), S. 17(7) (Stroud, 6th Edn., 2000, Supplement, 2003). The main-central or principal part [Art. 110 (2), Const.]; physical or material frame of a man or animal; gang of thieves etc. In our opinion, the said definition being a general preposition does not help the assessee s case. It is a trite preposition of law while interpreting a statute and more so a fiscal statue, neither the judicial forum concerned can insert its own words nor it can take away any from the statute. As it is seen, the earlier portion of the statutory provision prescribes a company registered in India or a consortium of such companies or by an authority or corporation or any other body established or constituted and so on. In our view, the latter part is liable to be read in the light o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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