https://www.taxtmi.com/caselaws?id=273605 The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to re-examine the claim for deduction under Section 80IA(4) in light of the discussion and relevant judicial guidelines. The Tribunal emphasized the need to determine whether the assessee functioned as a developer or a contractor based on factors like investment and technical risks. The AO was instructed to reconsider the eligibility for the deduction under Section 80IA(4) following the Tribunal's directions. en-us Fri, 28 Aug 2015 00:00:00 +0530 Thu, 05 Jul 2018 06:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273605 The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to re-examine the claim for deduction under Section 80IA(4) in light of the discussion and relevant judicial guidelines. The Tribunal emphasized the need to determine whether the assessee functioned as a developer or a contractor based on factors like investment and technical risks. The AO was instructed to reconsider the eligibility for the deduction under Section 80IA(4) following the Tribunal's directions. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273605