In the result, both the appeals of the revenue are dismissed
Bench: Shri A. T. Varkey & Dr. M. L. Meena]
147 of the Act after issuing notice u/s. 148 on 10.09.2010 on the same reasons as stated in the present case that Assessee Company was merely a contractor and, therefore, would not be eligible to claim deduction u/s. 80IA of the Act. However, this Tribunal in that case for AY 2006-07 held that the assessee company was developing