https://www.taxtmi.com/caselaws?id=215231 The Tribunal allowed the appeal in part, directing the Assessing Officer to re-examine the contracts to determine whether the assessee qualified as a developer or a contractor under Section 80IA of the Income Tax Act. The Tribunal emphasized that under the amended provisions, infrastructure development for which the assessee does not need to operate the facility may still qualify for the deduction. The case was remanded for further review, highlighting the importance of analyzing contract terms to ascertain the nature of work undertaken by the assessee. en-us Fri, 08 Jun 2012 00:00:00 +0530 Thu, 26 Jul 2012 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215231 The Tribunal allowed the appeal in part, directing the Assessing Officer to re-examine the contracts to determine whether the assessee qualified as a developer or a contractor under Section 80IA of the Income Tax Act. The Tribunal emphasized that under the amended provisions, infrastructure development for which the assessee does not need to operate the facility may still qualify for the deduction. The case was remanded for further review, highlighting the importance of analyzing contract terms to ascertain the nature of work undertaken by the assessee. Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215231