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2015 (7) TMI 1053 - BOMBAY HIGH COURT

2015 (7) TMI 1053 - BOMBAY HIGH COURT - TMI - Beneficiary 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 t .....

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nt assessee claimed that he is beneficiary of the provisions of Section 80-IA(4) of the Income Tax Act because he has developed, atleast partly, an infrastructure project. The assessee was given a contract by the Local Authority. It was a scheme for lifting water for domestic consumption in the city and also for irrigation. 3] The project was of such a nature that the designs were supposed to be developed by the contractor. The assessee being such contractor, developed the designs for this proje .....

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