TMI BlogDisallowance of deduction claimed u/s. 80IA(4)(iii) in respect of profit derived from "Industrial Park...Disallowance of deduction claimed u/s. 80IA(4)(iii) in respect of profit derived from "Industrial Park Salarpuria Softzone - The deposits interest from BESCOM which was clarified by the Ld. AR of the assessee that without deposit of money, electric connection and un-interrupted supply of electricity could not be given by the BESCOM, therefore, for smooth operation and maintenance of the parks uninterrupted electricity is the necessity and, therefore, the interest income in this way is having nex..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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