Assessee's Deduction Claim Denied u/s 80-IA for Executing Works Contract, Failing to Meet Section 80IA(4)(i) Criteria.

Disallowance claim of deduction u/s.80- IA - the assessee is found to have executed works contract attracting the explanation to sub-section 13 of 80IA – A partnership firm is not a creation of statute but it is a body of individuals regulated by the statute namely Partnership Act - The assessee fails to satisfy the applicability clause of the provision as envisaged under section 80IA(4)(i) - AT .....

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