https://www.taxtmi.com/highlights?id=73729 Deduction u/s 80IA (4) - Contractor v/s Developer - As assessee has undertaken the projects of infrastructure facility as envisaged under the provisions of section 80 IA(4A) of the Act in the capacity of the developer, we are inclined to hold that the assessee who is only engaged in the activity of development of infrastructure facility is eligible to claim the deduction u/s 80IA(4). - AT en-us Fri, 22 Dec 2023 14:57:40 +0530 Fri, 22 Dec 2023 14:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73729 Deduction u/s 80IA (4) - Contractor v/s Developer - As assessee has undertaken the projects of infrastructure facility as envisaged under the provisions of section 80 IA(4A) of the Act in the capacity of the developer, we are inclined to hold that the assessee who is only engaged in the activity of development of infrastructure facility is eligible to claim the deduction u/s 80IA(4). - AT Highlights Income Tax Fri, 22 Dec 2023 14:57:40 +0530 https://www.taxtmi.com/highlights?id=73729