Claim of deduction u/s.80IA in respect of profit of rail systems ...
Company Granted Deduction u/s 80IA for Rail Systems as Infrastructure Facility, Expanding "Public Facility" Definition.
December 23, 2017
Case Laws Income Tax AT
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
View Source