Case Law Details
Case Name : T and T Infra Limited Vs ACIT (ITAT Pune)
Related Assessment Year : 2016-17
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T and T Infra Limited Vs ACIT (ITAT Pune)
Issue of deduction u/s 80IA(4) on profits derived from projects which were received on sub-contract basis was restored back to AO
Conclusion: AO without going through the terms and conditions of each of the project that had been undertaken by assessee during the year had come to the conclusion that assessee was a works contractor and not a developer. It was deemed proper to restore the issue of deduction u/s 80IA(4) on profits derived from projects which were received on sub-contract basis from independent private pa
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