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Joint Venture Can Claim Section 80IA(4) Deduction Without Separate Agreement with NHAI, Focus on Substance Over Form.

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Full Text of the Document

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....Deduction u/s 80IA(4) - Joint venture for the purpose of getting a contract – “substance“ is more important than the “form“ and thus, failure to draw a separate agreement with NHAI does not disqualify the assessee from claiming the deduction - AT....

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