best the assessee can be stated to have acted
as contractor for developing of housing project for and on
behalf of the land owners. Referring ... this project is/shall be on him that is on
Developer cum Contractor.
3) The said Developer cum Building Contractor is authorized
to admit
affidavits filed is
that there is clear distinction between a developer and a
contractor . All along, the benefits intended under section
80IA ... were for a developer and not for a contractor.
The explanation only puts the issue beyond controversy. The
amendment was within the legislative competence
section(1). The argument as to whether a
contractor is a 'developer' within the meaning of the above
provision ... scope for any
ambiguity as regard the issue that the contractors are not
developers within the meaning of subsection (1) of section
80IA
respondent that the
assessee is a Civil Contractor working for the
Government and is not a Developer and, therefore,
the deduction under section 80IA ... same context, we must
understand the expression "developing or
operating and maintaining or developing,
operating and maintaining". Keeping in mind
the new areas
Radhe Developers would not
apply in cases, where the assessee had entered into an agreement for a
fixed remuneration and worked merely as contractor ... Engineer, legal adviser and other professionals. He
would appoint Subcontractor or labour contractor for execution of the
work. The assessee was authorized to admit
then
submitted that the status of assessee is of independent
contractor and not developer of software. It was then
submitted that reading the terms
Radhe Developers would not
apply in cases, where the assessee had entered into an agreement for a
fixed remuneration and worked merely as contractor ... Engineer, legal adviser and other professionals. He
would appoint Subcontractor or labour contractor for execution of the
work. The assessee was authorized to admit
Radhe Developers would not apply in
cases, where the assessee had entered into an agreement for a fixed
remuneration and worked merely as contractor ... Engineer, legal adviser and other professionals. He
would appoint Sub-contractor or labour contractor for execution of
the work. The assessee was authorized to admit
Radhe Developers would not apply in
cases, where the assessee had entered into an agreement for a fixed
remuneration and worked merely as contractor ... Engineer, legal adviser and other professionals. He
would appoint Sub-contractor or labour contractor for execution of
the work. The assessee was authorized to admit
Radhe Developers would not apply in
cases, where the assessee had entered into an agreement for a fixed
remuneration and worked merely as contractor ... Engineer, legal adviser and other professionals. He would appoint
Sub-contractor or labour contractor for execution of the work. The
assessee was authorized to admit
