Tuesday, September 21, 2021

Developer of SEZ is eligible for deduction u/s 80-IAB for income earned from operation and maintenance of SEZ: ITAT

INCOME TAX : Activities of assessee being that of a developer, same would include operation and maintenance of SEZ and, therefore, entitled for deduction under section 80-IAB; it could not be said that deduction under section 80-IAB is allowed only to transferee developer

from www.taxmann.com Latest Case Laws https://ift.tt/2VXUbdr
-
Labels:

No comments:

Post a Comment

Subscribe to: Post Comments (Atom)

AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

INCOME TAX : Where assessee had purchased a flat and incurred expenditure of Rs. 23 lakhs for purpose of renovating house and Assessing Offi...