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Cal HC: Enterprise Contracting with Govt Recognised Concessionaire Can be Granted Benefit of S. 80IA - (27 Sep 2024)

DIRECT TAXATION

Calcutta High Court has held that benefit of deduction under Section 80IA(4) of the Income Tax Act, 1961 can be granted to an enterprise contracting with the assignee of a government recognised concessionaire for infrastructural facility.

Tags : CALCUTTA HIGH COURT   S. 80IA OF IT ACT   INFRASTRUCTURAL FACILITY  

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