https://www.taxtmi.com/caselaws?id=469583 For deduction under section 80IA(4), profits from water supply and lift irrigation projects were treated as eligible where the assessee executed the infrastructure facility as a whole and was not merely a works contractor; the contractee's supervision did not change its status as a developer. Additional income offered for unverifiable expenses was not eligible because it was not income derived from the eligible undertaking. Likewise, advances written off were not eligible, as they were unsupported by evidence and not shown to arise from the infrastructure activity. The note states that only income derived from development of the eligible facility qualifies for the deduction. en-us Wed, 30 Oct 2013 00:00:00 +0530 Tue, 23 Jun 2026 14:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469583 For deduction under section 80IA(4), profits from water supply and lift irrigation projects were treated as eligible where the assessee executed the infrastructure facility as a whole and was not merely a works contractor; the contractee's supervision did not change its status as a developer. Additional income offered for unverifiable expenses was not eligible because it was not income derived from the eligible undertaking. Likewise, advances written off were not eligible, as they were unsupported by evidence and not shown to arise from the infrastructure activity. The note states that only income derived from development of the eligible facility qualifies for the deduction. Case-Laws Income Tax Wed, 30 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469583