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Contractor-Developers in Housing Projects Eligible for Deductions u/s 80IA(4), Despite 2007 & 2009 Finance Act Amendments.

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....Deduction u/s 80IA(4) - work contractor in the projects of housing development - It may be concluded that even after the amendment by the Finance Act, 2007 and the Finance Act, 2009, the contractors performing the work in the nature of a developer-cum-contractor and assuming risks and responsibilities shall be eligible for deduction u/s 80-IA in respect of the eligible infrastructural facilities - AT....

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