Supreme Court Affirms ICDs' Eligibility for Tax Deduction u/s 80-IA(4) of the Income Tax Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Entitlement to claim the benefit of Section 80-IA - whether the Inland Container Depots (ICDs) under the control of the Respondent, during the relevant period, qualified for deduction u/s 80-IA(4)? - Held Yes - SC....