contractor in the agreement. The Revenue authorities cannot make
a distinction between the words "Contractor" and "developer". The
conditions mentioned ... ITAT, Pune Bench is broadly- the assessee is a contractor,
every contractor is a developer as per the Mumbai High Court
decision in the case
elaborately
distinguished the works contractor and developer as under:-
HELD
Distinction between 'developer' and a 'contractor' There is a distinction
between ... developer is a person who undertakes the responsibility to develop a project,
(b) That a developer is therefore not a civil contractor simplicitor. (c) That
contractor may not be a
developer hut every developer developing infrastructure facility on
behalf of the Government is a contractor. {Para 29]
Section ... contractor may not be a
developer but every developer developing infrastructure facility on
behalf of the Government is a contractor. [Para 34]
• Section
from revenue generated by the developer/land owner.
In other words, the developer acts as a principal whereas the contractor
acts as an agent ... developer.
The developers, in true sense, are the persons who are carrying out the
business of developing or operating and maintaining or developing,
operating
expense.
[iv] The builder will have the right to appoint Architects, contractors, sub-
contractors etc.
[v] The new building to be constructed by the builder ... said
amount of expenses.
(6) That the Developer can engage labour contractor, building contractor
or any other agency for making construction 01: the scheme organized
developer is
a person who develops the facility and such person may or may not be a contractor. On
the other hand, a contractor ... work of a contractor but a mere
contractor per se can never be called as a developer, who undertakes to do work
according
developer
or mere works contractor. Whether the assessee is a developer or works
contractor is purely depends on the nature of the work undertaken ... developer, Le, to the person who is carrying on the activity of only
developing infrastructure facility. Obvious as it is, a developer would have
income
developer
or mere works contractor. Whether the assessee is a developer or works
contractor is purely depends on the nature of the work undertaken ... developer, Le, to the person who is carrying on the activity of only
developing infrastructure facility. Obvious as it is, a developer would have
income
developer
or mere works contractor. Whether the assessee is a developer or works
contractor is purely depends on the nature of the work undertaken ... developer, Le, to the person who is carrying on the activity of only
developing infrastructure facility. Obvious as it is, a developer would have
income
developer
or mere works contractor. Whether the assessee is a developer or works
contractor is purely depends on the nature of the work undertaken ... developer, Le, to the person who is carrying on the activity of only
developing infrastructure facility. Obvious as it is, a developer would have
income
