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![HC Denies Benefit of S. 80IA since Filling or Leveling of the Earth of the Projects which is part of Development had commenced prior to 1.10.1998 [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Deduction-Taxscan.jpg "HC Denies Benefit of S. 80IA since Filling or Leveling of the Earth of the Projects which is part of Development had commenced prior to 1.10.1998 [Read Judgment]")
HC Denies Benefit of S. 80IA since Filling or Leveling of the Earth of the Projects which is part of Development had commenced prior to 1.10.1998 [Read Judgment]
A division bench of the Allahabad High Court has held that filling or leveling of the earth is also the part of development and construction of the...