Deduction u/s 80IA - the word "it" is used to denote an ...
Section 80IA Deduction: Ownership Not Required for Infrastructure Facility Claim under Income Tax Act.
May 14, 2012
Case Laws Income Tax AT
Deduction u/s 80IA - the word "it" is used to denote an enterprise. Therefore, there is no requirement that the assessee should have been the owner of the infrastructure facility.
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