https://www.taxtmi.com/caselaws?id=191025 The Tribunal concluded that the assessee qualified as a "developer" and not merely a "contractor," entitling them to deductions under sections 80IA and 80IB of the Income Tax Act, 1961. The Tribunal found that the assessee fulfilled all conditions specified under these sections, promoting growth and development. Various judicial pronouncements supported this view, emphasizing that ownership of the project was not a prerequisite for claiming deductions. The appeals were disposed of in favor of the assessee on October 10, 2014. en-us Fri, 10 Oct 2014 00:00:00 +0530 Fri, 17 Mar 2017 22:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191025 The Tribunal concluded that the assessee qualified as a "developer" and not merely a "contractor," entitling them to deductions under sections 80IA and 80IB of the Income Tax Act, 1961. The Tribunal found that the assessee fulfilled all conditions specified under these sections, promoting growth and development. Various judicial pronouncements supported this view, emphasizing that ownership of the project was not a prerequisite for claiming deductions. The appeals were disposed of in favor of the assessee on October 10, 2014. Case-Laws Income Tax Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191025