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    Income Tax

    Entitlement for deduction u/s 80IA - The assessee was not merely...

    Assessee Qualifies for Section 80IA Deduction as Infrastructure Developer, Not Just a Works Contractor, Due to Comprehensive Role.

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    Income TaxMarch 23, 2018Case LawsAT

    Entitlement for deduction u/s 80IA - The assessee was not merely providing labour but was providing a complete infrastructure required to support the development of infrastructure facility. It deployed its various resources like material, manpower, machinery etc. In addition it exposed itself to various risks. - assessee is a developer and not a mere works contractor - AT

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