If the contracts involve design, development, operating and ...

Contracts with design, development, and maintenance qualify for section 80IA deductions; not classified as simple works contracts.

January 7, 2014

Case Laws Income Tax AT

If the contracts involve design, development, operating and maintenance, financial involvement, and defect correction and liability period, then such contracts cannot be called as simple works contract to deny the deduction under section 80IA - AT

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If the contracts involve design, development, operating and ...

Contracts with design, development, and maintenance qualify for section 80IA deductions; not classified as simple works contracts.

January 7, 2014

Case Laws Income Tax AT

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