Deduction u/s 80IA(4) - On perusal of the balance sheet it was ...
No Deductions Granted: Business Activities Not Eligible u/s 80IA(4) of Income Tax Act for Infrastructure Facilities.
June 20, 2019
Case Laws Income Tax AT
Deduction u/s 80IA(4) - On perusal of the balance sheet it was found that the there is no income earned from eligible business of developing, operating and maintaining any infrastructural facilities as laid down in sub-section (4) of section 80IA - no deduction
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