Assessee-Company Entitled to Deduction Benefits u/s 80IA(4A) Due to Valid Tenderer Status Assignment.

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....Deduction u/s 80IA - if it was proved that, the assessee-company had obtained the status of a tenderer by virtue of a valid assignment, it should not be denied the benefit of deduction provided by the Central Government through introduction of sub-section (4A) of section 80 IA - AT....