https://www.taxtmi.com/caselaws?id=177835 The Tribunal set aside the CIT(A)'s order and remanded the matter back to the AO for a fresh examination. The AO was directed to consider the entire contract documents and other relevant evidence. If the assessee could demonstrate its involvement in developing infrastructure facilities, including design, engineering, construction, maintenance, and financial aspects, it would be entitled to the deduction under section 80IA(4). The appeals were allowed for statistical purposes. en-us Wed, 17 Jul 2013 00:00:00 +0530 Fri, 10 Mar 2023 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177835 The Tribunal set aside the CIT(A)'s order and remanded the matter back to the AO for a fresh examination. The AO was directed to consider the entire contract documents and other relevant evidence. If the assessee could demonstrate its involvement in developing infrastructure facilities, including design, engineering, construction, maintenance, and financial aspects, it would be entitled to the deduction under section 80IA(4). The appeals were allowed for statistical purposes. Case-Laws Income Tax Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177835