https://www.taxtmi.com/caselaws?id=213996 The Tribunal, after considering arguments from both parties and referencing a Bombay High Court judgment, concluded that a contractor-cum-developer was eligible for deductions under section 80-IA(4) of the Income-tax Act. Emphasizing the need for a harmonious interpretation of the conditions, the Tribunal ruled in favor of the appellant, allowing all four appeals and highlighting the importance of fairness and practical application in such cases. en-us Wed, 08 Jun 2011 00:00:00 +0530 Fri, 06 Sep 2019 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213996 The Tribunal, after considering arguments from both parties and referencing a Bombay High Court judgment, concluded that a contractor-cum-developer was eligible for deductions under section 80-IA(4) of the Income-tax Act. Emphasizing the need for a harmonious interpretation of the conditions, the Tribunal ruled in favor of the appellant, allowing all four appeals and highlighting the importance of fairness and practical application in such cases. Case-Laws Income Tax Wed, 08 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213996