https://www.taxtmi.com/caselaws?id=370655 The ITAT dismissed the Revenue's appeal, upholding the CIT(A)'s order allowing the Assessee's claim for deduction under Section 80IA. The Tribunal affirmed that the Assessee was a developer of infrastructure facilities, not merely a works contractor, making them eligible for the deduction. This decision was based on consistent findings in the Assessee's favor in earlier assessment years and supported by relevant judicial precedents. The appeal was dismissed, and the CIT(A)'s order was upheld. en-us Wed, 14 Nov 2018 00:00:00 +0530 Mon, 19 Nov 2018 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370655 The ITAT dismissed the Revenue's appeal, upholding the CIT(A)'s order allowing the Assessee's claim for deduction under Section 80IA. The Tribunal affirmed that the Assessee was a developer of infrastructure facilities, not merely a works contractor, making them eligible for the deduction. This decision was based on consistent findings in the Assessee's favor in earlier assessment years and supported by relevant judicial precedents. The appeal was dismissed, and the CIT(A)'s order was upheld. Case-Laws Income Tax Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370655