Running 1st metro train on commercial basis to be treated as set up date of business for Sec. 35D amortization

IT : Delhi Metro Rail Corporation (DMRC) is not entitled to benefit of exemption under section 10(20A) - DMRC is a company which has been merely registered or incorporated under Companies Act, 1956 and failed to satisfy condition of 'authority constituted by under any Central, State of Provincial Act'

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