S. 80IA : Industrial undertakings-Infrastructure development-Sale of various items of scrap-Eligible deduction-Tax effect is below threshold limits-SLP of Revenue is dismissed. [S. 80HH, 268A, Art. 136]
CIT v. Nirma Ltd. (2024) 299 Taxman 180 (SC) Editorial : CIT v. Nirma Ltd (2015) 229 Taxman 535 (Guj)(HC)