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Section 80IA allows tax deductions for infrastructure facilities without monetary limits on investment, including biomedical waste management.
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....Deduction u/s 80IA - there is no monetary restriction on the amount of investment required to set up eligible infrastructure facility the appellant assessee has carried out the work contract with various hospitals and local government bodies relating to treatment, management and disposal of bio-medical waste as per the terms and conditions entered with various authorities which has been noted by the ld.CIT(A) in the first appellate order. - AT....