https://www.taxtmi.com/caselaws?id=385607 The Tribunal upheld the CIT(A)'s decision, allowing deduction under Section 80IA(4) for eleven out of thirteen projects, distinguishing between developers and contractors. The appeals of both the Revenue and the assessee were dismissed, affirming the ineligibility of sub-contracted projects for the deduction. The order was pronounced on 04th September 2019 for the assessment year 2013-14. en-us Wed, 04 Sep 2019 00:00:00 +0530 Mon, 09 Sep 2019 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385607 The Tribunal upheld the CIT(A)'s decision, allowing deduction under Section 80IA(4) for eleven out of thirteen projects, distinguishing between developers and contractors. The appeals of both the Revenue and the assessee were dismissed, affirming the ineligibility of sub-contracted projects for the deduction. The order was pronounced on 04th September 2019 for the assessment year 2013-14. Case-Laws Income Tax Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385607