| COURT: | ITAT Pune |
| CORAM: | G. S. Pannu (AM), R. S. Padvekar (JM) |
| SECTION(S): | 80IA(4) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Contractor, Developer |
| COUNSEL: | C. H. Naniwadekar |
| DATE: | September 17, 2014 (Date of pronouncement) |
| DATE: | October 5, 2014 (Date of publication) |
| AY: | |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| For s. 80-IA(4) a developer is a person who designs and creates new projects whereas a contractor is a person who has a contract to do work | |
Having regard to the scope of work executed by the assessee, it is difficult to comprehended that assessee was merely acting as a contractor. In common parlance, a contractor is understood as a person who carries out the assigned work …
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