Section 80IA(4) Deduction Allowed: Assessee Eligible for Solid Waste Management Work, Despite Municipal Contract Involvement.

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....Deduction u/s 80IA(4) denied - The fact that the contract has been awarded by respective Municipal Authorities does not make the assessee ineligible for claim of deduction u/s 80IA of the Act, as substantial work of ‘Solid Waste Management’ is carried out by the assessee and not the Municipal Authorities. - AT....