High Court Rules Section 80IA Relief Applies to New 650 TPK Kiln Without Needing a Separate New Undertaking.

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....Entitlement to relief under Section 80IA in respect of new 650 TPK Kiln - the presumption on the part of the revenue that the benefit under section 80 IA would not apply unless there is a new Undertaking is not traceable to sub-section (2). - HC....