TMI BlogWord State in sub-section (4) of section 80-IB includes Union Territories specified in Eighth ScheduleX X X X Extracts X X X X X X X X Extracts X X X X ..... rtain industrial undertakings other than infrastructure development undertakings WordState in sub-section (4) of section 80-IB includes UnionTerritories specified in Eighth Schedule Circular: No. 78 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are taking a restrictive view in interpreting section 80-IB(4) and are not allowing the benefit of the said section in respect of industrial undertakings situated in Union Territories specified in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|