Deduction u/s 80IA(4) - Joint venture for the purpose of getting ...

Joint Venture Can Claim Section 80IA(4) Deduction Without Separate Agreement with NHAI, Focus on Substance Over Form.

May 29, 2014

Case Laws Income Tax AT

Deduction u/s 80IA(4) - Joint venture for the purpose of getting a contract – “substance“ is more important than the “form“ and thus, failure to draw a separate agreement with NHAI does not disqualify the assessee from claiming the deduction - AT

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Deduction u/s 80IA(4) - Joint venture for the purpose of getting ...

Joint Venture Can Claim Section 80IA(4) Deduction Without Separate Agreement with NHAI, Focus on Substance Over Form.

May 29, 2014

Case Laws Income Tax AT

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