'Cochin International Airport' eligible for sec. 80-IA relief as it is maintaining an infrastructure facility: SC

IT: An airport is an infrastructure facility as contemplated in sub-section (2) of section 80-IA entitled to benefit of deduction as provided in sub-section (1), provided it satisfies conditions specified in clauses (a), (b) and (c) of sub-section (4) thereof; SLP dismissed

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