https://www.taxtmi.com/caselaws?id=270923 The tribunal allowed the Revenue's appeals, determining that the assessee, a proprietorship concern, did not qualify for deduction under Section 80IA(4) of the Income Tax Act as it did not meet the definition of an eligible enterprise. The tribunal did not delve into the classification of the assessee as a developer or contractor, as the primary requirement of being an eligible enterprise was not fulfilled. The decision was rendered on November 6, 2015, in Chennai. en-us Fri, 06 Nov 2015 00:00:00 +0530 Wed, 20 Jan 2016 05:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270923 The tribunal allowed the Revenue's appeals, determining that the assessee, a proprietorship concern, did not qualify for deduction under Section 80IA(4) of the Income Tax Act as it did not meet the definition of an eligible enterprise. The tribunal did not delve into the classification of the assessee as a developer or contractor, as the primary requirement of being an eligible enterprise was not fulfilled. The decision was rendered on November 6, 2015, in Chennai. Case-Laws Income Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270923