https://www.taxtmi.com/caselaws?id=795010 Section 80-IA(4) allows an enterprise developing, operating or maintaining an infrastructure facility to claim deduction where statutory conditions, including the prescribed agreement, are met. The retrospective Explanation to Section 80-IA(13) excludes businesses that are merely works contractors. Developer status depends on the substance of contractual obligations and the enterprise's development role, including investment, procurement, security, defect and delay liability, personnel deployment, and project risks. An enterprise undertaking these substantive risks and responsibilities qualifies as a developer rather than a works contractor and is eligible for the deduction. en-us Wed, 01 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795010 Section 80-IA(4) allows an enterprise developing, operating or maintaining an infrastructure facility to claim deduction where statutory conditions, including the prescribed agreement, are met. The retrospective Explanation to Section 80-IA(13) excludes businesses that are merely works contractors. Developer status depends on the substance of contractual obligations and the enterprise's development role, including investment, procurement, security, defect and delay liability, personnel deployment, and project risks. An enterprise undertaking these substantive risks and responsibilities qualifies as a developer rather than a works contractor and is eligible for the deduction. Case-Laws Income Tax Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795010