Section 80-IA infrastructure benefit continues for projects notified before cutoff, subject to prior eligibility conditions. Projects with agreements executed on or after 1-4-1995 and on or before 31-3-2001 that were notified by the Board on or before 31-3-2001 continue to be eligible for the income-tax benefit under the pre-amendment definition of infrastructure facility, and remain exempt provided they fulfil the eligibility conditions that existed under the prior wording of the provision.
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.
Section 80-IA infrastructure benefit continues for projects notified before cutoff, subject to prior eligibility conditions.
Projects with agreements executed on or after 1-4-1995 and on or before 31-3-2001 that were notified by the Board on or before 31-3-2001 continue to be eligible for the income-tax benefit under the pre-amendment definition of infrastructure facility, and remain exempt provided they fulfil the eligibility conditions that existed under the prior wording of the provision.
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