cold storage deduction u/s 80IC, Income Tax

[satbir singh wahi]

Cold storage in Himachal pradesh whether eligible for deduction u/s 80IC

Posts / Replies

[Mahir S]

Sir,
Please refer to the following judgment:-
2015 (6) TMI 725 - ITAT CHANDIGARH = Hycron Electronics, M/s Stove Kraft India, M/s Vanser Metallics, M/s Sansui Electronics, , Lyon DC, Cutting Edge Technologies, M/s UPS Invertor Com, Shri Rakesh Verma, Usaka Electricals, M/s Digital Systems Inc, Admac Formulations, Shri Vipan Gupta Versus Income Tax Officer, Ward-2, Baddi And Others

[satbir singh wahi]

Sir

Whether cold storage activity included in Schedule Fourteen mentioned in 80IC

[Mahir S]

Sir,

Sir,

It appears that cold storage activity is NOT included under Schedule Fourteen mentioned in 80IC.

However, the list being exhaustive, you may again recheck it at your end.