DCIT vs Patel Engineering Ltd.
Whether the assessee is a developer eligible for deduction under section 80IA(4) of the Income Tax Act 1961 for infrastructure projects --- Held Yes; Whether disallowance under section 14A of the Act for expenditure related to tax-exempt income is justified --- Held No; Whether deduction under section 80IA(4) is allowable for the Teesta Lower Dam Project --- Held Yes
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