Cold Chain Facility Deduction: Section 80-IB(11) Allows Storage or Transportation Alone to Qualify for Tax Benefits.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Deduction u/s 80-IB(11) - the words storage and transportation have been separated by using word 'or' as such both the facilities of storage and transportation at the same time was not necessary for falling within the definition of cold chain facility - HC....