Matter remanded to identify whether assessee was a contractor or developer for deductions under sec.

IT: Where assessee carrying on development work in respect of water supply and sewerage system of municipal authorities, claimed deduction under section 80-IA which was rejected on ground that assessee was executing only 'work contract', since it was not clear from records as to whether assessee fell under category of 'contractor' or a 'developer', impugned order was to be set aside and, matter was to be remanded back for disposal afresh