https://www.taxtmi.com/caselaws?id=345844 The High Court of Allahabad upheld the Tribunal's decisions regarding the deduction under Section 80IA, allowing the claim to be made in both original and revised returns. The court affirmed the assessee's classification as a developer instead of a contractor, based on detailed findings and legal positions presented by the CIT (A) and Tribunal. The appeal challenging these decisions was dismissed, ruling in favor of the assessee. en-us Wed, 12 Jul 2017 00:00:00 +0530 Mon, 14 May 2018 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345844 The High Court of Allahabad upheld the Tribunal's decisions regarding the deduction under Section 80IA, allowing the claim to be made in both original and revised returns. The court affirmed the assessee's classification as a developer instead of a contractor, based on detailed findings and legal positions presented by the CIT (A) and Tribunal. The appeal challenging these decisions was dismissed, ruling in favor of the assessee. Case-Laws Income Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345844