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

Section 80-IA Deduction: Developer of Infrastructure Facility Eligible Without BOT/BOOT Requirement.

April 8, 2017

Case Laws Income Tax AT

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 ...

Section 80-IA Deduction: Developer of Infrastructure Facility Eligible Without BOT/BOOT Requirement.

April 8, 2017

Case Laws Income Tax AT

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