TaxTMI 
TaxTMI 
Cold storage in Himachal pradesh whether eligible for deduction u/s 80IC
cold storage deduction u/s 80IC
07 Feb 2016 
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Cold storage deduction under section 80IC unavailable where activity is not listed in Schedule Fourteen.
The exchange concludes that cold storage activity is not included within the Schedule Fourteen list of eligible activities referenced for the deduction under section 80IC; the list is regarded as exhaustive and claimants should verify the schedule before claiming the deduction. (AI Summary)
The exchange concludes that cold storage activity is not included within the Schedule Fourteen list of eligible activities referenced for the deduction under section 80IC; the list is regarded as exhaustive and claimants should verify the schedule before claiming the deduction. (AI Summary)