https://www.taxtmi.com/highlights?id=67727 Deduction u/s 80IA - merely because in the agreement for development of infrastructure facility, assessee is referred to as contractor or because if some basic specifications are laid down, it does not detract the assessee from the position of being a developer, nor will deprive the assessee from claiming deduction u/s.80IA(4) - As such, looking to the overall aspects of work undertaken by the assessee we can safely come to the conclusion that the assessee is engaged in development of the infrastructure facility and therefore, a developer, which entails the assessee to claim benefits under section 80IA(4) - AT en-us Mon, 16 Jan 2023 08:41:35 +0530 Mon, 16 Jan 2023 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67727 Deduction u/s 80IA - merely because in the agreement for development of infrastructure facility, assessee is referred to as contractor or because if some basic specifications are laid down, it does not detract the assessee from the position of being a developer, nor will deprive the assessee from claiming deduction u/s.80IA(4) - As such, looking to the overall aspects of work undertaken by the assessee we can safely come to the conclusion that the assessee is engaged in development of the infrastructure facility and therefore, a developer, which entails the assessee to claim benefits under section 80IA(4) - AT Highlights Income Tax Mon, 16 Jan 2023 08:41:35 +0530 https://www.taxtmi.com/highlights?id=67727