Deduction u/s.80-IA(4)(iv) - Substantial expansion - electricity ...
Section 80-IA(4)(iv) Deduction Denied: Electricity Companies Must Complete Expansion for Tax Benefit Eligibility.
September 23, 2013
Case Laws Income Tax AT
Deduction u/s.80-IA(4)(iv) - Substantial expansion - electricity distribution company. - the benefit cannot flow to the assessee unless substantial expansion is completed which would result operational efficiency of the electricity company - AT
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