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HomeDirect TaxEnergy-Efficient Street Lighting Project Integral to Road Infrastructure: ITAT Allows Deduction

Energy-Efficient Street Lighting Project Integral to Road Infrastructure: ITAT Allows Deduction

Direct Tax

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By Mariya Paliwala
Energy-Efficient Street Lighting Project Integral to Road Infrastructure: ITAT Allows Deduction

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The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has allowed a deduction of Rs. 7.16 crore claimed under Section 80-IA of the Income Tax Act by Efficient Illumination Pvt. Ltd., holding that the development and operation of an energy-efficient public LED street lighting system forms an integral part of road infrastructure.  The bench…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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