https://www.taxtmi.com/caselaws?id=262407 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal. The Tribunal determined that the assessee qualified for the deduction under section 80IA(4) as a developer of infrastructure projects, in line with past judicial precedents and the Bombay High Court's ruling. The decision emphasized the significance of judicial consistency and accurate interpretation of legal provisions in assessing eligibility for tax deductions. The Revenue's appeal was rejected, with the order issued on 31-07-2015. en-us Fri, 31 Jul 2015 00:00:00 +0530 Sat, 08 Aug 2015 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262407 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal. The Tribunal determined that the assessee qualified for the deduction under section 80IA(4) as a developer of infrastructure projects, in line with past judicial precedents and the Bombay High Court's ruling. The decision emphasized the significance of judicial consistency and accurate interpretation of legal provisions in assessing eligibility for tax deductions. The Revenue's appeal was rejected, with the order issued on 31-07-2015. Case-Laws Income Tax Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262407