When the provision of section 80lA had been substantially ...

Case Laws Income Tax

April 8, 2017

When the provision of section 80lA had been substantially amended and where the enterprise was only a developer of the Infrastructure facility, deduction could not be denied u/s 80-lA on the ground that the concept of BOT/BOOT was the main requirement for getting benefit of deduction u/s 80-lA - AT

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When the provision of section 80lA had been substantially ...

Case Laws Income Tax

April 8, 2017

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