https://www.taxtmi.com/caselaws?id=400714 The Tribunal allowed the appeal, determining that the contracts entered into by the assessee qualified as infrastructure development projects under Section 80IA of the Income Tax Act, 1961. The Tribunal emphasized that the contracts involved comprehensive development, operation, and maintenance of infrastructure facilities, meeting the criteria for deduction. Previous decisions by the Tribunal supported this conclusion, highlighting the nature of the projects and the responsibilities undertaken by the assessee. Consequently, the Commissioner of Income Tax (Appeals) order was overturned, and the assessee's claim for deduction was upheld. en-us Tue, 13 Oct 2020 00:00:00 +0530 Mon, 16 Nov 2020 17:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400714 The Tribunal allowed the appeal, determining that the contracts entered into by the assessee qualified as infrastructure development projects under Section 80IA of the Income Tax Act, 1961. The Tribunal emphasized that the contracts involved comprehensive development, operation, and maintenance of infrastructure facilities, meeting the criteria for deduction. Previous decisions by the Tribunal supported this conclusion, highlighting the nature of the projects and the responsibilities undertaken by the assessee. Consequently, the Commissioner of Income Tax (Appeals) order was overturned, and the assessee's claim for deduction was upheld. Case-Laws Income Tax Tue, 13 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400714