Denial of claim of deduction u/s 80-IA(4)(iv)(c) - assessee is ...

Electricity Distribution Company's Deduction Claim Denied: Clarifying "Substantial Renovation and Modernization" u/s 80-IA(4)(iv)(c) Explanation.

August 13, 2012

Case Laws Income Tax AT

Denial of claim of deduction u/s 80-IA(4)(iv)(c) - assessee is an electricity distribution company - the expression “undertakes substantial renovation and modernisation” cannot be read in isolation and has to be read along with Explanation to section 80-IA(4)(iv)(c) - AT

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Denial of claim of deduction u/s 80-IA(4)(iv)(c) - assessee is ...

Electricity Distribution Company's Deduction Claim Denied: Clarifying "Substantial Renovation and Modernization" u/s 80-IA(4)(iv)(c) Explanation.

August 13, 2012

Case Laws Income Tax AT

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