https://www.taxtmi.com/caselaws?id=802337 Section 80-IA(4) permits a deduction for eligible enterprises developing infrastructure facilities under agreements with the government or specified authorities, but excludes mere works contractors. Work orders were issued directly to the assessee or its consortium. The assessee invested funds, carried out development work, deployed technical personnel and equipment, assumed entrepreneurial and investment risks, and undertook maintenance during the defect liability period. On those facts, the assessee qualified as a developer rather than a works contractor or subcontractor and was entitled to the deduction. en-us Thu, 29 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802337 Section 80-IA(4) permits a deduction for eligible enterprises developing infrastructure facilities under agreements with the government or specified authorities, but excludes mere works contractors. Work orders were issued directly to the assessee or its consortium. The assessee invested funds, carried out development work, deployed technical personnel and equipment, assumed entrepreneurial and investment risks, and undertook maintenance during the defect liability period. On those facts, the assessee qualified as a developer rather than a works contractor or subcontractor and was entitled to the deduction. Case-Laws Income Tax Thu, 29 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802337