Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 401 - AT - Income TaxEligibility for deduction under section 80IA - whether the Bangalore International Airport Ltd. [BIAL] is a statutory body u/s 80IA(4)(i) of the Act? - Held that:- As considering the constitution of BIAL, the shares of different parties in the said company and it is a statutory body as it is discharging statutory functions of the Government. - Decided in favour of assessee.
|