https://www.taxtmi.com/caselaws?id=333477 Section 80IA(4) covers enterprises that develop, operate and maintain infrastructure facilities, including airport-linked facilities. An airport cargo terminal forming an integral part of an airport qualifies as an eligible infrastructure facility for the deduction. Where an original government-approved concession arrangement permits the developer or concessionaire to grant operating rights, a transferee or service-provider enterprise need not execute a separate direct agreement with the Central Government, State Government, local authority or statutory body. Operating rights obtained through the authorised concession structure and an agreement with the concessionaire can satisfy the statutory requirement, subject to other applicable conditions. en-us Thu, 06 Oct 2016 00:00:00 +0530 Fri, 14 Oct 2016 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333477 Section 80IA(4) covers enterprises that develop, operate and maintain infrastructure facilities, including airport-linked facilities. An airport cargo terminal forming an integral part of an airport qualifies as an eligible infrastructure facility for the deduction. Where an original government-approved concession arrangement permits the developer or concessionaire to grant operating rights, a transferee or service-provider enterprise need not execute a separate direct agreement with the Central Government, State Government, local authority or statutory body. Operating rights obtained through the authorised concession structure and an agreement with the concessionaire can satisfy the statutory requirement, subject to other applicable conditions. Case-Laws Income Tax Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333477