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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Claim of deduction u/s.80IA in respect of profit of rail systems ...

Case Laws     Income Tax

December 23, 2017

Claim of deduction u/s.80IA in respect of profit of rail systems - to be treated as the infrastructure facility or not - scope of the term public facility - The operation of rail is not merely hauling of wagons but comprises of various activities all of which is carried on by the assessee Company - benefit of exemption allowed - AT

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