https://www.taxtmi.com/highlights?id=16679 If the contracts involve design, development, operating and maintenance, financial involvement, and defect correction and liability period, then such contracts cannot be called as simple works contract to deny the deduction under section 80IA - AT en-us Tue, 07 Jan 2014 09:09:10 +0530 Tue, 07 Jan 2014 09:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16679 If the contracts involve design, development, operating and maintenance, financial involvement, and defect correction and liability period, then such contracts cannot be called as simple works contract to deny the deduction under section 80IA - AT Highlights Income Tax Tue, 07 Jan 2014 09:09:10 +0530 https://www.taxtmi.com/highlights?id=16679