Deduction u/s 80IB - development of SEZ - revenue was of the ...

Tax Deduction Eligibility for SEZ Development Confirmed; Board of Approval Not Sole Authority u/s 80IB.

December 4, 2014

Case Laws Income Tax AT

Deduction u/s 80IB - development of SEZ - revenue was of the view that as per sec. 9(2) only Board of Approval is empowered to grant approval of SEZ or authorized operations in the SEZ and not the Ministry of Commerce - contention of revenue not correct - deduction allowed - AT

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Deduction u/s 80IB - development of SEZ - revenue was of the ...

Tax Deduction Eligibility for SEZ Development Confirmed; Board of Approval Not Sole Authority u/s 80IB.

December 4, 2014

Case Laws Income Tax AT

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