https://www.taxtmi.com/caselaws?id=244083 The Tribunal dismissed the Miscellaneous Applications, affirming the assessee's eligibility for deduction under Section 80IA(4) as a developer of infrastructure projects. It reiterated the Assessing Officer's obligation to adhere to its orders without reinterpretation and highlighted the binding nature of higher court decisions on subordinate authorities. The Tribunal clarified the distinction between a developer and a works contractor, emphasizing the importance of implementing its directives faithfully. Any challenges to the Tribunal's orders by the AO should be pursued through legal avenues. en-us Fri, 23 Aug 2013 00:00:00 +0530 Tue, 18 Feb 2014 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244083 The Tribunal dismissed the Miscellaneous Applications, affirming the assessee's eligibility for deduction under Section 80IA(4) as a developer of infrastructure projects. It reiterated the Assessing Officer's obligation to adhere to its orders without reinterpretation and highlighted the binding nature of higher court decisions on subordinate authorities. The Tribunal clarified the distinction between a developer and a works contractor, emphasizing the importance of implementing its directives faithfully. Any challenges to the Tribunal's orders by the AO should be pursued through legal avenues. Case-Laws Income Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244083