https://www.taxtmi.com/caselaws?id=268399 The Tribunal allowed the appellant's claim for deduction under section 80IB(10) of the Income Tax Act, 1961, emphasizing the appellant's role as a developer rather than a mere works contractor. The decision was consistent with previous judgments in similar cases and highlighted the appellant's comprehensive involvement in the construction and development project. The Tribunal overturned the disallowance by the lower authorities, recognizing the appellant's fulfillment of necessary conditions for the deduction. en-us Fri, 09 Oct 2015 00:00:00 +0530 Wed, 25 Nov 2015 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268399 The Tribunal allowed the appellant's claim for deduction under section 80IB(10) of the Income Tax Act, 1961, emphasizing the appellant's role as a developer rather than a mere works contractor. The decision was consistent with previous judgments in similar cases and highlighted the appellant's comprehensive involvement in the construction and development project. The Tribunal overturned the disallowance by the lower authorities, recognizing the appellant's fulfillment of necessary conditions for the deduction. Case-Laws Income Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268399