{"id":6616,"date":"2019-08-21T08:31:49","date_gmt":"2019-08-21T08:31:49","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-chettinad-lignite-transport-services-pvt-ltd-2019-415-itr-107-mad-hc\/"},"modified":"2019-10-31T07:43:22","modified_gmt":"2019-10-31T07:43:22","slug":"cit-v-chettinad-lignite-transport-services-pvt-ltd-2019-415-itr-107-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-chettinad-lignite-transport-services-pvt-ltd-2019-415-itr-107-mad-hc\/","title":{"rendered":"CIT  v. Chettinad Lignite Transport Services Pvt. Ltd.  (2019) 415 ITR 107 \/ 177 DTR 329\/ 309 CTR 268\/265 Taxman 466(Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the\u00a0 Court held that the Tribunal had rightly applied the proviso to S.80-IA(4)\u00a0and had held that the assessee was recognised as a contractor for the railway sidings, which fell under the definition of &#8220;infrastructure facility&#8221; and that it was entitled to the benefit under S.\u00a080-IA\u00a0. It had also rightly held that the proviso did not require that there should be a direct agreement between the transferee enterprise and the specified authority to avail of the benefit under S.\u00a080-IA. Object and intent of legislature is considered. (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings\u2013Infrastructure  development- Maintaining and operating railway sidings under agreement with principal contractor who had entered into agreement with railways and recognised by railways as transferee- Entitle to deduction-Object and intent of legislature is considered. [S. 80IA(4)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6616","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1II","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6616","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=6616"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6616\/revisions"}],"predecessor-version":[{"id":7935,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6616\/revisions\/7935"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}