https://www.taxtmi.com/caselaws?id=170806 The Tribunal allowed the appeals in favor of the assessee, determining that the assessee qualified as a developer under Section 80IA of the Income Tax Act. The Tribunal found that the assessee was involved in project design, exhibited financial participation and undertook risks related to the project. Consequently, the Tribunal directed the Assessing Officer to calculate the assessee's income, permitting the deduction under Section 80IA of the Act. en-us Fri, 25 Oct 2013 00:00:00 +0530 Thu, 03 Nov 2016 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170806 The Tribunal allowed the appeals in favor of the assessee, determining that the assessee qualified as a developer under Section 80IA of the Income Tax Act. The Tribunal found that the assessee was involved in project design, exhibited financial participation and undertook risks related to the project. Consequently, the Tribunal directed the Assessing Officer to calculate the assessee's income, permitting the deduction under Section 80IA of the Act. Case-Laws Income Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170806