https://www.taxtmi.com/highlights?id=14513 Deduction u/s 80IA - Whether Clauses (a), (b) and (c) of sec. 80IA(4)(iv) are mutually exclusive -Had the intention of the parliament was to give deduction only to the undertaking which undertakes the work of laying network of new transmission or distribution lines and not to the undertaking which transmits or distributes the power, then clause (b) would have been worded accordingly and there would have been no necessity to insert a proviso for the said purpose - AT en-us Mon, 16 Sep 2013 10:45:18 +0530 Mon, 16 Sep 2013 10:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14513 Deduction u/s 80IA - Whether Clauses (a), (b) and (c) of sec. 80IA(4)(iv) are mutually exclusive -Had the intention of the parliament was to give deduction only to the undertaking which undertakes the work of laying network of new transmission or distribution lines and not to the undertaking which transmits or distributes the power, then clause (b) would have been worded accordingly and there would have been no necessity to insert a proviso for the said purpose - AT Highlights Income Tax Mon, 16 Sep 2013 10:45:18 +0530 https://www.taxtmi.com/highlights?id=14513