Deduction u/s 80IA(4) - work contractor in the projects of ...

Case Laws Income Tax

August 1, 2020

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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Deduction u/s 80IA(4) - work contractor in the projects of ...

Case Laws Income Tax

August 1, 2020

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The assessee's claim for deduction u/s 80IA(4) was denied on the grounds that the assessee is not a developer of any infrastructure project but a simple works contractor...

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