Industrial Park's Enhanced Profit Qualifies for Deduction u/s 80-IA(4)(iii) Despite Alleged Bogus Purchases.

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....Allowability of deduction u/s 80-IA(4)(iii) - Additions against bogus purchases and bogus expenditure - the enhanced profit of the industrial park, is the income computed in accordance with the provisions of this Act. Hence such enhanced profit is deemed to be the income derived from the business of industrial park and eligible for deduction. - AT....