https://www.taxtmi.com/caselaws?id=799939 Section 80-IA(4) allows infrastructure-facility deductions for enterprises that develop, operate and maintain, or develop and operate qualifying facilities, subject to statutory conditions. EPC contractor status alone does not preclude developer eligibility; the substance of contractual responsibilities and activities governs. Responsibility for design, procurement, execution, testing, commissioning, maintenance, project risks, and deployment of technical and financial resources supports developer status. Where substantially identical claims were accepted in earlier years and no material factual or legal change exists, the deduction remains available and disallowance is deleted. en-us Fri, 18 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799939 Section 80-IA(4) allows infrastructure-facility deductions for enterprises that develop, operate and maintain, or develop and operate qualifying facilities, subject to statutory conditions. EPC contractor status alone does not preclude developer eligibility; the substance of contractual responsibilities and activities governs. Responsibility for design, procurement, execution, testing, commissioning, maintenance, project risks, and deployment of technical and financial resources supports developer status. Where substantially identical claims were accepted in earlier years and no material factual or legal change exists, the deduction remains available and disallowance is deleted. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799939