https://www.taxtmi.com/caselaws?id=177833 The tribunal allowed the appeals, setting aside the revisional order under section 263 and restoring the assessment orders for the relevant years. It held that the assessee was eligible for deduction under section 80IA(4) for the Goshi Khurd Project, determining that the assessee was a developer of the infrastructure facility. The tribunal clarified that the amendment by Finance Act, 2007, did not apply to the assessee, as it was not a sub-contractor but an enterprise directly contracting with the government. en-us Wed, 31 Dec 2008 00:00:00 +0530 Thu, 30 Nov 2023 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177833 The tribunal allowed the appeals, setting aside the revisional order under section 263 and restoring the assessment orders for the relevant years. It held that the assessee was eligible for deduction under section 80IA(4) for the Goshi Khurd Project, determining that the assessee was a developer of the infrastructure facility. The tribunal clarified that the amendment by Finance Act, 2007, did not apply to the assessee, as it was not a sub-contractor but an enterprise directly contracting with the government. Case-Laws Income Tax Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177833