Gujarat HC grants tax appeal, affirms developer status under 80IA, questions tribunal's inconsistency The Gujarat HC allowed the tax appeals, holding the appellant eligible for deduction under section 80IA as a developer of infrastructure facility, ...
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Gujarat HC grants tax appeal, affirms developer status under 80IA, questions tribunal's inconsistency
The Gujarat HC allowed the tax appeals, holding the appellant eligible for deduction under section 80IA as a developer of infrastructure facility, overturning the tribunal's decision categorizing the appellant as a contractor. The HC also questioned the tribunal's inconsistency in disallowing the deduction in a subsequent year despite allowing it in a prior year under similar circumstances.
The Gujarat High Court admitted tax appeals to consider substantial questions of law regarding the appellant's eligibility for deduction under section 80IA as a developer of infrastructure facility. The tribunal had previously held the appellant to be a contractor, not entitled to the deduction. The court also questioned the tribunal's decision to disallow the deduction in a subsequent year despite allowing it in a previous year under similar circumstances.
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