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Income Tax - Highlights / Catch Notes

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Deduction u/s 80IA - cargo handling contract entered into with ...

Case Laws     Income Tax

February 1, 2021

Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - the assessee is engaged in development operation and maintenance of an infrastructure facility in the light of provisions of SPRH agreement. The aforesaid finding has been affirmed in appeal by the Tribunal. The aforesaid findings are concurrent findings of fact which do not suffer from any perversity. - HC

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