https://www.taxtmi.com/caselaws?id=233715 The Tribunal remitted the issue back to the AO for fresh examination, directing assessment of contracts involving comprehensive development activities for eligibility under Section 80IA. The AO was instructed to grant deductions for eligible contracts and deny them for mere works contracts. The assessee's CO was dismissed as it became infructuous due to the remand, while the Revenue's appeal was allowed for statistical purposes. en-us Fri, 05 Apr 2013 00:00:00 +0530 Mon, 13 May 2013 12:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233715 The Tribunal remitted the issue back to the AO for fresh examination, directing assessment of contracts involving comprehensive development activities for eligibility under Section 80IA. The AO was instructed to grant deductions for eligible contracts and deny them for mere works contracts. The assessee's CO was dismissed as it became infructuous due to the remand, while the Revenue's appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233715