parlance. Accordingly a developer is a person who develops
the facility and such person may or may not be a contractor. On the
other hand ... beautification is merely a contractor but not a developer.
Accordingly while developing a project, a developer has to make
technological inputs, entrepreneurial inputs, etc. Besides
80IA(4) is concerned, it does not talk either about developer or
about contractor, therefore according to the AR, when ... relevant
section does not make any distinction between either the developer or
contractor, then how can the AO create the distinction. He further
submitted that
holding that the assessee is only a works
contractor, developing infrastructure projects for the principle as per the
terms of contract between them, therefore cannot ... developer who develops infrastructure projects, but not a
35
ITA No . 49 2 2 & 5 26 9/ Mu m / 20 1 7
developer
paras.
49. In the case the assessee is a contractor, every contractor is a developer
as per the Mumbai High Court decision in the case ... develop the entire project
(ii) deduction be available in enterprise engaged in (i) developing or (ii)
operating and maintaining or (iii) developing, operating and
maintaining
which are in respect of "whether assessee is a developer or
contractor"and whether liable for deduction u/s. 80IA ... finding to the effect that the assessee is not a
contractor but a developer. In coming to the above finding, the
CIT(A) also considered
query of the AO that assessee is not a contractor
but a developer reference was made to the provisions of Section ... only case of AO is
that assessee is not a developer but a contractor, therefore, assessee cannot be
held to be entitled for deduction under
contractor may not be a
developer but every developer developing infrastructure facility on behalf
of the government is a contractor. The word contractor used ... person may be called as contractor as he entered into a
Contract. Therefore, the contractor and the developer cannot be viewed
differently. Similarly
2018
M/s Unity Infraprojects Ltd.
contractor and not a developer and to be a developer following
factors has to be considered ... given task to
provide labour. Hence UIL is a developer and
not a contractor."
12. Similarly second criteria of "Shouldering
technical risk
order submits that the Assessee
was held to be a developer and not a contractor and therefore eligible for
deduction u/s 80IA ... finding to the effect that the assessee is not a contractor but
a developer. In coming to the above finding, in para
vehemently contended that the assessee is only a civil contractor and not a developer of the infrastructure facility/project, He has contended that the assessee ... while arguing that the assessee is merely a civil contractor and not a developer, has drawn our attention to the specific observation
