
Assessee developing infrastructure facility of Govt. not contractor for denying 80IA deduction
March 25, 2026
High Courts, Income Tax
Whether an assessee developing an infrastructure facility of Government is a contractor and ineligible for claim of deduction under Section 80-IA? In a recent case, the issue whether an assessee developing an infrastructure facility of Government is merely a contractor and thus ineligible for claim of deduction under …

