ACIT v. Chittorgarh Kota Tollway (P.) Ltd. (2024) 204 ITD 223 (Ahd)(Trib.)

S.80IA: Industrial undertakings-Enterprises engaged in infrastructure development-No deduction is claimed-Disallowance cannot be made. [S.80IA(7)]

Held that when  no deduction has been claimed no disallowance can be made. Order of CIT(A) is affirmed. (AY. 2018-19)

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