For the purpose of Section 80IA(4)(iii) - Industrial Part of M/s. Avacado Properties & Trading (India) Private Limited, Mumbai notified - 153/2006 - Income Tax Act, 1961
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Industrial park designation under Section 80 IA enables tax incentives subject to infrastructure, unit and compliance conditions. Notification designates M/s. Avacado Properties & Trading (India) Pvt. Ltd.'s undertaking as an industrial park for clause (iii) of sub section (4) of Section 80 IA, subject to annexed terms: specified location, area, activity mix, allocable industrial/commercial split, minimum number of units before tax benefits, and minimum infrastructure investment proportions. Approval requires continued operation by the developer, separate statutory approvals for foreign investment, joint notification on transfer of operation, and may be withdrawn for misinformation, unapproved plan amendments, delayed commencement beyond the specified period, or non compliance.
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.
Industrial park designation under Section 80 IA enables tax incentives subject to infrastructure, unit and compliance conditions.
Notification designates M/s. Avacado Properties & Trading (India) Pvt. Ltd.'s undertaking as an industrial park for clause (iii) of sub section (4) of Section 80 IA, subject to annexed terms: specified location, area, activity mix, allocable industrial/commercial split, minimum number of units before tax benefits, and minimum infrastructure investment proportions. Approval requires continued operation by the developer, separate statutory approvals for foreign investment, joint notification on transfer of operation, and may be withdrawn for misinformation, unapproved plan amendments, delayed commencement beyond the specified period, or non compliance.
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