https://www.taxtmi.com/caselaws?id=331611 The Tribunal upheld the decision of the CIT(A) in a tax case involving a civil contractor's claim for deduction under Section 80-IA(4) of the Income Tax Act, 1961. The appellant's deduction was disallowed as they were deemed a contractor, not a developer of infrastructure projects. Despite providing evidence and citing legal precedents, the appellant's claim was rejected. The Tribunal emphasized the need for proper documentation and separate accounts for such deductions. The case was remanded to the Assessing Officer for further investigation, affirming that the appellant was not eligible for the claimed deduction. en-us Fri, 22 Jul 2016 00:00:00 +0530 Mon, 29 Aug 2016 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331611 The Tribunal upheld the decision of the CIT(A) in a tax case involving a civil contractor's claim for deduction under Section 80-IA(4) of the Income Tax Act, 1961. The appellant's deduction was disallowed as they were deemed a contractor, not a developer of infrastructure projects. Despite providing evidence and citing legal precedents, the appellant's claim was rejected. The Tribunal emphasized the need for proper documentation and separate accounts for such deductions. The case was remanded to the Assessing Officer for further investigation, affirming that the appellant was not eligible for the claimed deduction. Case-Laws Income Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331611