High Court Rules MOU with Airport Authority Qualifies as Agreement under Sec 80-IA(4) for Tax Deductions.

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....Deduction u/s 80-IA - agreement for operating and maintaining the infrastructure facility viz the airport - whether MOU entered into by the assessee with the Airport Authority of India could be taken as an agreement as contemplated in clause (b) of Section 80-IA(4)? - Held Yes - HC....