Assessee Denied Deduction u/s 80IA(4) for Water Projects Due to Works Contractor Classification.

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....Deduction u/s. 80IA - the assessee shall not be entitled for benefit of deduction u/s. 80IA(4) of the Act with respect to the profit earned by supplying and erection of water treatment system / water supply project / Fluoride Removal Unit and Arsenic Removal Units as it is not a developer but only engaged in the task as works contractor. - AT....