2018 (7) TMI 1831 - SCH - Income Tax

Benefit of deduction u/s 80-IA - agreement for operating and maintaining the infrastructure facility viz the airport - entitlement to the benefit of deduction from which year - whether MOU entered into by the assessee with the Airport Authority of India could be taken as an agreement as contemplated in clause (b) of Section 80-IA(4)? - Held that - special Leave Petitions are dismissed.

Summary

The Supreme Court of India in 2018 dismissed the Special Leave Petitions after condoning the delay. Pending applications, if any, were disposed of. The Respondent did not appear.