Court Orders Amendment to Income Tax Act's Section 80IA(4)(iii) for Multi-Year Industrial Park Deductions.

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....Deduction u/s 80IA(4)(iii) - industrial park scheme - seeking rectification in the notification dated 26.12.2016 - The interpretation given by the Revenue would mean that this availability of deduction over a span of year would not occur in case of an enterprise carrying on the business of developing any infrastructural facility and would be confined to only one assessment year - revenue directed to amend the notification - HC....