https://www.taxtmi.com/caselaws?id=469583 Deduction under section 80IA(4) applies to profits derived from developing an eligible infrastructure facility. A taxpayer executing water supply and lift irrigation projects as a whole may qualify as a developer rather than a mere works contractor; contractual supervision by the project owner does not change that character. However, income admitted because expenses are unverifiable and additions for unsupported advances written off lack the required direct nexus with eligible infrastructure activity. Such ancillary additions therefore do not qualify for the deduction, even where project profits remain eligible. 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 Deduction under section 80IA(4) applies to profits derived from developing an eligible infrastructure facility. A taxpayer executing water supply and lift irrigation projects as a whole may qualify as a developer rather than a mere works contractor; contractual supervision by the project owner does not change that character. However, income admitted because expenses are unverifiable and additions for unsupported advances written off lack the required direct nexus with eligible infrastructure activity. Such ancillary additions therefore do not qualify for the deduction, even where project profits remain eligible. Case-Laws Income Tax Wed, 30 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469583