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Income Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Disallowance of deduction claimed u/s 80-IA(4) - At the ...

Case Laws     Income Tax

August 1, 2020

Disallowance of deduction claimed u/s 80-IA(4) - At the threshold, there is no ambiguity to the fact that all the development projects carried out by the assessee are the infrastructure projects/facilities as provided under the statute in explanation attached to section 80 IA (4) of the Act. - AT

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