DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

disallowed by the Ld. AO in the assessment order wherein he held that the assessee is merely executing government contract in the capacity of a work contractor and not developer. AO further observed that no risk is undertaken by the assessee and therefore, it cannot be termed as developer as envisaged u/s 80IA(4) of the Act. In the appellate

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL