Deduction u/s 80IA(4)(iii) - approval of Industrial Park by the ...

Case Laws Income Tax

July 19, 2023

Deduction u/s 80IA(4)(iii) - approval of Industrial Park by the Empowered Committee - The objection of the AO that the Industrial Park was being developed by the partnership firm is also not factually correct, in view of the explanation offered by the Assessee and also the letter issued by the Competent Authority. Once the Central Government grants the approval, it is incumbent on the part of the AO to grant the claim of deduction. - HC

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Deduction u/s 80IA(4)(iii) - approval of Industrial Park by the ...

Case Laws Income Tax

July 19, 2023

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