https://www.taxtmi.com/highlights?id=2930 Deduction under section 80-IB(11) of the Income-tax Act - in the cold storage plant - One could come to the conclusion that cold chain facility becomes complete only when it caters to transportation and storage and it remains incomplete when only storage is involved, therefore, the word "or" should be read as "and" - However exemption granted on the ground of judicial discipline... - AT en-us Thu, 16 Feb 2012 09:15:25 +0530 Thu, 16 Feb 2012 09:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2930 Deduction under section 80-IB(11) of the Income-tax Act - in the cold storage plant - One could come to the conclusion that cold chain facility becomes complete only when it caters to transportation and storage and it remains incomplete when only storage is involved, therefore, the word "or" should be read as "and" - However exemption granted on the ground of judicial discipline... - AT Highlights Income Tax Thu, 16 Feb 2012 09:15:25 +0530 https://www.taxtmi.com/highlights?id=2930