https://www.taxtmi.com/caselaws?id=420035 The Tribunal dismissed the Revenue's appeals, affirming the assessee's eligibility for deduction u/s 80IA(4) for the Assessment Years 2012-13 and 2013-14. The Tribunal emphasized the assessee's financial involvement, technical expertise, and responsibilities in project development, distinguishing them from mere contractors. Rulings in favor of the assessee in previous years were upheld, with the Tribunal finding no new evidence presented by the Revenue to challenge these decisions. The CIT(A) and Tribunal both supported the assessee, maintaining the relief granted and highlighting the independent expertise of developers in infrastructure projects. en-us Mon, 21 Mar 2022 00:00:00 +0530 Fri, 25 Mar 2022 08:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420035 The Tribunal dismissed the Revenue's appeals, affirming the assessee's eligibility for deduction u/s 80IA(4) for the Assessment Years 2012-13 and 2013-14. The Tribunal emphasized the assessee's financial involvement, technical expertise, and responsibilities in project development, distinguishing them from mere contractors. Rulings in favor of the assessee in previous years were upheld, with the Tribunal finding no new evidence presented by the Revenue to challenge these decisions. The CIT(A) and Tribunal both supported the assessee, maintaining the relief granted and highlighting the independent expertise of developers in infrastructure projects. Case-Laws Income Tax Mon, 21 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420035