Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Deduction under Sec 80IA(4) - there is no requirement that the assessee should have been the owner of the infrastructure facility. - Every contractor may not be a developer but every developer developing infrastructure facility on behalf of the Government is a contractor. - - AT
Deduction under Sec 80IA(4) - there is no requirement that the assessee should have been the owner of the infrastructure facility. - Every contractor may not be a developer but every developer developing infrastructure facility on behalf of the Government is a contractor. - - AT
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