SCA 17118/14. Dt. 8 & 9 /8/16. Devraj infrastructures ltd. Guj. H C
Held, Certificate f local authority is an essential requirement for deduction u/s 80IA(4), but appending evidence for completion of work for commencement of industrial park cannot be ignored for issuance of notification by CBDT if substantial requirements for project completion are complied with.
R K Patel