Deduction u/s 80IA on Sales Tax Entitlement Proceeds Sent for Fresh Adjudication: Capital Expenditure Focus.

Whether deduction u/s. 80IA will be allowable on the sale proceeds of sales tax entitlement received - The principle aim of the scheme was to cover the capital outlay already made by the assessee in undertaking special modernization of its existing industry - The issue was restored for fresh adjudication - AT .....

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