Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Deduction u/s 80IA - from an un-developed area, infrastructure is developed and handed over to the Government and as explained by the CBDT vide its Circular dated 18-05-2010, such activity is eligible for deduction under section 80IA (4) of the Act. - This cannot be considered as a mere works contract but has to be considered as a development of infrastructure facility. - AT
Deduction u/s 80IA - from an un-developed area, infrastructure is developed and handed over to the Government and as explained by the CBDT vide its Circular dated 18-05-2010, such activity is eligible for deduction under section 80IA (4) of the Act. - This cannot be considered as a mere works contract but has to be considered as a development of infrastructure facility. - AT
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