https://www.taxtmi.com/caselaws?id=313038 The ITAT set aside the CIT(A)'s order and remanded the case to the AO for a detailed examination of the contracts and evidence to determine whether the assessee was involved in developing infrastructure facilities or merely executing works contracts. The AO was instructed to provide the assessee a fair opportunity to present their case. If the assessee can substantiate its role as a developer, it may qualify for the deduction under Section 80IA(4) of the Income-tax Act, 1961. The appeals were allowed for statistical purposes, pending the AO's reevaluation. en-us Wed, 17 Jul 2013 00:00:00 +0530 Wed, 20 Mar 2024 14:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313038 The ITAT set aside the CIT(A)'s order and remanded the case to the AO for a detailed examination of the contracts and evidence to determine whether the assessee was involved in developing infrastructure facilities or merely executing works contracts. The AO was instructed to provide the assessee a fair opportunity to present their case. If the assessee can substantiate its role as a developer, it may qualify for the deduction under Section 80IA(4) of the Income-tax Act, 1961. The appeals were allowed for statistical purposes, pending the AO's reevaluation. Case-Laws Income Tax Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313038