2013 (3) TMI 845 - HC - Income Tax

Summary

The Bombay High Court considered the denial of a deduction claimed under section 80IA(4)(iii) of the Act for income from an industrial park. The court admitted the case based on substantial questions of law regarding the denial of deduction, reliance on specific rules and conditions, and the effective date of the notification by the Central Board of Direct Taxes for the industrial park.