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Income Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Deduction u/s 80IA(4)(iii) - industrial park scheme - seeking ...

Income Tax

November 10, 2017

Deduction u/s 80IA(4)(iii) - industrial park scheme - seeking rectification in the notification dated 26.12.2016 - The interpretation given by the Revenue would mean that this availability of deduction over a span of year would not occur in case of an enterprise carrying on the business of developing any infrastructural facility and would be confined to only one assessment year - revenue directed to amend the notification - HC

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