Deduction u/s 80IA - generation of power unit is separate and ...
Power Generation Unit Eligible for Deduction u/s 80IA as Separate Undertaking Approved by IREDA.
July 21, 2015
Case Laws Income Tax AT
Deduction u/s 80IA - generation of power unit is separate and distinct undertaking for which separate approval was obtained and recognised by the IREDA and it cannot be said that splitting of existing business structure - deduction to be allowed - AT
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