Tax Deduction Denied for ATM Maker's Pondicherry Unit u/s 80IA; Income Not Generated by Unit's Resources. https://www.taxtmi.com/highlights?id=47842 Deduction u/s 80IA - manufacture of ATM in Pondicherry unit - income arising from installation, AMC charges, technical charges, consultation charges and licence fee - since the men, material and machinery of the Pondicherry industrial undertaking were not used to earn above income - no deduction en-us Thu, 11 Jul 2019 07:54:31 +0530 Thu, 11 Jul 2019 07:54:31 +0530 TaxTMI RSS Generator Tax Deduction Denied for ATM Maker's Pondicherry Unit u/s 80IA; Income Not Generated by Unit's Resources. https://www.taxtmi.com/highlights?id=47842 Deduction u/s 80IA - manufacture of ATM in Pondicherry unit - income arising from installation, AMC charges, technical charges, consultation charges and licence fee - since the men, material and machinery of the Pondicherry industrial undertaking were not used to earn above income - no deduction Highlights Income Tax Thu, 11 Jul 2019 07:54:31 +0530 https://www.taxtmi.com/highlights?id=47842