https://www.taxtmi.com/caselaws?id=260566 The Revenue's appeal was dismissed by the ITAT, upholding the assessee's deduction claim under Section 80IA(4) of the Income Tax Act for profits from road work and bridge construction projects. The ITAT affirmed the CIT(A)'s decision based on the assessee's substantial involvement in the projects, including financial investment, risk-bearing, and project management responsibilities, qualifying the assessee as a developer eligible for the deduction. The ITAT's decision was rendered on 3rd June 2015. en-us Wed, 03 Jun 2015 00:00:00 +0530 Wed, 17 Jun 2015 06:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260566 The Revenue's appeal was dismissed by the ITAT, upholding the assessee's deduction claim under Section 80IA(4) of the Income Tax Act for profits from road work and bridge construction projects. The ITAT affirmed the CIT(A)'s decision based on the assessee's substantial involvement in the projects, including financial investment, risk-bearing, and project management responsibilities, qualifying the assessee as a developer eligible for the deduction. The ITAT's decision was rendered on 3rd June 2015. Case-Laws Income Tax Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260566