https://www.taxtmi.com/caselaws?id=358073 The Tribunal upheld the assessee's claim of deduction under section 80IA(4) for the assessment year 2005-06, determining the assessee's status as a developer eligible for the deduction. The Tribunal relied on precedents and the interpretation of the Explanation to sub-section (13) of section 80IA to support the allowance of the deduction. The appeal by the Revenue and the Cross Objections filed by the assessee were both dismissed by the Tribunal in its order dated March 28, 2018. en-us Wed, 28 Mar 2018 00:00:00 +0530 Thu, 05 Apr 2018 08:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358073 The Tribunal upheld the assessee's claim of deduction under section 80IA(4) for the assessment year 2005-06, determining the assessee's status as a developer eligible for the deduction. The Tribunal relied on precedents and the interpretation of the Explanation to sub-section (13) of section 80IA to support the allowance of the deduction. The appeal by the Revenue and the Cross Objections filed by the assessee were both dismissed by the Tribunal in its order dated March 28, 2018. Case-Laws Income Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358073