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19. Vijay Infrastructure Ltd. (2018) 402 ITR 0363 (Allahabad HC)

20. The Supdt. Engineer vs ITO (2013) 36 CCH 0568 (Chandigarh Tribunal)

21. Circular no. 4 of 2010 dated 18-05-2010 (widening of an existing roads)

22. Rohan & Rajdeep Infrastructure (2013) 157 TTJ 333 (Pune Tribunal)

23. Shristi Infrastructure Development Corporation Ltd. (2008) 28 CCH 0449 (Delhi Tribunal)

24. Rajkamal Builders Infrastructure P. Ltd. in ITA Nos. 118/ A/2009 and others dated 13-05-2022 (Ahmedabad Tribunal)

6.1 However, before we analyse the order of Ld. CIT(Appeals) in respect of each individual projects, it would be useful to go through the relevant statutory provisions and law on the subject in light of various judicial precedents to have a better understanding of the precise scope of the deduction u/s 80-IA(4) . The relevant extracts of the section are reproduced below.

Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. 80-IA.

The following sections-of this document outline the salient features of the project, methodology for short listing prospective bidders and other relevant information that would be applicants to participate in this qualification process.
Scope of Work: - the indicative scope of work to be carried out by the selected contractor, include the following but are not limited to: infrastructure development
a) Construction of concrete roads. This portion of road is also proposed to have paved site shoulders.
contractor without additional cost to the co-developer. Construction of RCC storm water drain on both sides of roads for effective surface run off from the Dahej SEZ Ltd. through a outfall RCC Storm water drain so as to prevent water logging in the area and keeping the roads' structure safe for long life and utility. Necessary support was to be provided for crossing the storm water drain run of to flow under the carriage way through RCC box culvert at an appropriate location and care was also to be taken for providing facility of crossing the service pipeline, cables, water supply lines existing chemical pipeline, gas pipeline and other pipeline is to be laid in future under the traffic lane for crossing without any road portion to be excavated, construction of water supply network in the Dahej SEZ Ltd. to feed water to each and every industry to the required standard of the industrial needs through a network with Pipeline K-7 grade pipes. Effluent collection system for conveyance of industrial effluent from chemical industries to me local pumping stations constructed by GIDC, provision was also to be made in developing signs for the traffic to move safely at night including necessary safety boards, safety road markings and glow sign road dividers. It was duty of the contractor to procure required clearances for commencing and completing the works for infrastructure development for SEZ at Dahej, surveying and setting out of works and other pre-construction stage activities as required by RIPL/GIDC etc. The cost of the contract was of Rs. 59, 55, 06,849/-. The project was to be completed within the stipulated period with free maintenance as per the terms of the agreement.