Denial of claim of deduction u/s 80-IA(4)(iv)(c) - assessee is an electricity distribution company - the...

Denial of claim of deduction u/s 80-IA(4)(iv)(c) - assessee is an electricity distribution company - the expression “undertakes substantial renovation and modernisation” cannot be read in isolation and has to be read along with Explanation to section 80-IA(4)(iv)(c) - AT .....

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