https://www.taxtmi.com/caselaws?id=757460 ITAT Chennai set aside CIT(A)'s order denying deduction u/s 80IA(4) to assessee claiming to be infrastructure project developer. AO had disallowed claim based on findings from different assessment year without examining actual agreements for impugned year. ITAT held that determining whether assessee is developer or mere works contractor requires examination of specific agreements with government departments. Matter remanded to AO for fresh examination of agreements and nature of work to ascertain eligibility for section 80IA(4) deduction. Appeal allowed for statistical purposes. en-us Wed, 07 Feb 2024 00:00:00 +0530 Tue, 27 Aug 2024 08:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757460 ITAT Chennai set aside CIT(A)'s order denying deduction u/s 80IA(4) to assessee claiming to be infrastructure project developer. AO had disallowed claim based on findings from different assessment year without examining actual agreements for impugned year. ITAT held that determining whether assessee is developer or mere works contractor requires examination of specific agreements with government departments. Matter remanded to AO for fresh examination of agreements and nature of work to ascertain eligibility for section 80IA(4) deduction. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757460