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2015 (7) TMI 1053 - HC - Income TaxBeneficiary of the provisions of Section 80-IA(4) - whether the assessee could be said to be a developer of such project? - Held that:- The authorities below on facts came to the conclusion that the assessee could be said to be a developer as contemplated by Section 80-IA(4). We have perused both the judgments and noticed that the authorities below have considered facts quite meticulously by minutely going through the terms of the contract and came to an unanimous conclusion that the assessee was a developer of the project. - Decided in favour of assessee
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