Deduction for biodegradable waste processing: tax relief allowed for qualifying income, subject to a statutory cap. Section 80JJA permits a deduction in computing total income for profits and gains derived from businesses collecting and processing or treating biodegradable waste for generating power, producing bio gas, making pellets or briquettes for fuel, or producing organic manure, allowing a deduction equal to the whole of such income or a capped amount, whichever is less.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction for biodegradable waste processing: tax relief allowed for qualifying income, subject to a statutory cap.
Section 80JJA permits a deduction in computing total income for profits and gains derived from businesses collecting and processing or treating biodegradable waste for generating power, producing bio gas, making pellets or briquettes for fuel, or producing organic manure, allowing a deduction equal to the whole of such income or a capped amount, whichever is less.
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