https://www.taxtmi.com/caselaws?id=192117 The Tribunal upheld the CIT(A)'s decision, confirming the deduction under section 80IA(4) for all projects except the Teesta Lower Dam Project. It agreed with the CIT(A) that the assessee qualified as a "developer" for infrastructure projects. The Tribunal also upheld the deletion of disallowance under section 14A, confirmed the substantive assessment of income from a joint venture, disagreed with the allocation of certain expenses to projects eligible for deduction, directed the allowance of TDS credit, and dismissed the adjustment to book profit under section 115JB. The Tribunal deemed the levy of interest under section 234B as consequential. en-us Wed, 18 Nov 2015 00:00:00 +0530 Mon, 15 May 2017 05:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192117 The Tribunal upheld the CIT(A)'s decision, confirming the deduction under section 80IA(4) for all projects except the Teesta Lower Dam Project. It agreed with the CIT(A) that the assessee qualified as a "developer" for infrastructure projects. The Tribunal also upheld the deletion of disallowance under section 14A, confirmed the substantive assessment of income from a joint venture, disagreed with the allocation of certain expenses to projects eligible for deduction, directed the allowance of TDS credit, and dismissed the adjustment to book profit under section 115JB. The Tribunal deemed the levy of interest under section 234B as consequential. Case-Laws Income Tax Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192117