Constructing parking lot on BOT basis, being an integral part of highway is eligible for Sec. 80-IA relief

INCOME TAX : Any infrastructure which is part of high way falls within definition of infrastructure, hence, where assessee was awarded a project by CIDCO to construct a parking lot called truck terminal having facilities on BOT basis and on examination of terms and conditions of award of contract it was found that it was an integral part of highway, assessee would be eligible for deduction under section 80-IA

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