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Income Tax - Highlights / Catch Notes

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Deduction u/s 80IA(4) - the word “it“ is used to denote an ...


Section 80IA(4) Deduction: No Need for Assessee Ownership of Infrastructure to Claim Tax Benefits.

May 13, 2013

Case Laws     Income Tax     AT

Deduction u/s 80IA(4) - the word “it“ is used to denote an enterprise. - there is no requirement that the assessee should have been the owner of the infrastructure facility. - AT

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