Assessee Eligible for Profit-Linked Incentive for Coal Handling System u/s 80IA(4) of Income Tax Act.

Assessee Eligible for Profit-Linked Incentive for Coal Handling System u/s 80IA(4) of Income Tax Act. https://www.taxtmi.com/highlights?id=69557 Deduction u/s 80IA(4) - profit-linked incentive - infrastructural facility forms part of the Port - Assessee had obtained the permission from Custom Authorities for construction and operation of Mechanised Coal Handling System for which the Commissioner of Central Excise, Customs and Service Tax, Visakhapatnam - II Commissionerate, Visakhapatnam has accorded the permission vide letter dated 01.02.2013. The said permission is deemed to be an approval granted by the competent authority of the Central Government. - AT en-us Wed, 03 May 2023 10:43:39 +0530 Wed, 03 May 2023 10:43:39 +0530 TaxTMI RSS Generator Assessee Eligible for Profit-Linked Incentive for Coal Handling System u/s 80IA(4) of Income Tax Act. https://www.taxtmi.com/highlights?id=69557 Deduction u/s 80IA(4) - profit-linked incentive - infrastructural facility forms part of the Port - Assessee had obtained the permission from Custom Authorities for construction and operation of Mechanised Coal Handling System for which the Commissioner of Central Excise, Customs and Service Tax, Visakhapatnam - II Commissionerate, Visakhapatnam has accorded the permission vide letter dated 01.02.2013. The said permission is deemed to be an approval granted by the competent authority of the Central Government. - AT Highlights Income Tax Wed, 03 May 2023 10:43:39 +0530 https://www.taxtmi.com/highlights?id=69557