Deduction u/s 80IA(4) of Income Tax Act available to Company engaged in Developing Infrastructure Projects like Roads, Canals: Gujarat HC [Read Order]
Deduction u/s 80IA(4) of Income Tax Act available to company engaged in developing infrastructure projects like roads, canals, rules Gujarat HC
By Kalyani B. Nair - On January 10, 2024 1:32 pm - 2 mins read
In a significant ruling the Gujarat High Court observed that the deduction under Section 80IA(4) of the Income Tax Act, 1961 is available to a company engaged in developing infrastructure projects like roads, canals. The respondent assessee which is a Private Limited Company was engaged in business of construction activity and development of infrastructure and…
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