https://www.taxtmi.com/caselaws?id=397072 The Tribunal allowed the appeal, determining that the assessee qualified as a developer rather than a contractor in the infrastructure project. As a developer assuming risks and responsibilities, investing resources, and overseeing project development, the assessee met the criteria for deduction under section 80IA(4) of the Income Tax Act, 1961. The decision was rendered on 30/07/2020 in Ahmedabad. en-us Thu, 30 Jul 2020 00:00:00 +0530 Sat, 01 Aug 2020 13:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397072 The Tribunal allowed the appeal, determining that the assessee qualified as a developer rather than a contractor in the infrastructure project. As a developer assuming risks and responsibilities, investing resources, and overseeing project development, the assessee met the criteria for deduction under section 80IA(4) of the Income Tax Act, 1961. The decision was rendered on 30/07/2020 in Ahmedabad. Case-Laws Income Tax Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397072