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Sec. 80-IA relief allowable if road development project was undertaken jointly with GSRDC; SC dismissed SLP

March 19, 2019[2019] 105 taxmann.com 126 (SC)/[2019] 263 Taxman 363 (SC)
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IT: SLP dismissed on ground of delay against High Court ruling that where assessee entered into an agreement for road development project with Gujarat State Road Development Corporation (GSRDC), in view of fact that GSRDC was a Government agency as defined under section 2(e) of Gujarat Infrastructure Development Act, 1999 and, moreover, it was totally controlled by State Government, claim for deduction under section 80-IA could not be rejected on ground that assessee failed to fulfil conditions of clause (b) of sec. 80-IA (4)

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