Eligibility of industrial parks for tax benefits under section 80-IA requires central notification and ongoing scheme compliance. Eligibility for benefits under section 80-IA requires an undertaking to begin developing, developing and operating, or maintaining and operating an industrial park within the prescribed commencement window; the undertaking and park must be notified under the Industrial Park Scheme, 2008; and the undertaking must continue to fulfill the Scheme's conditions to retain entitlement.
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.
Eligibility of industrial parks for tax benefits under section 80-IA requires central notification and ongoing scheme compliance.
Eligibility for benefits under section 80-IA requires an undertaking to begin developing, developing and operating, or maintaining and operating an industrial park within the prescribed commencement window; the undertaking and park must be notified under the Industrial Park Scheme, 2008; and the undertaking must continue to fulfill the Scheme's conditions to retain entitlement.
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