s.80 IA (4) (iii) & r. 18 C. industrial park scheme, 2002

[rajul5234]

in s.c.a. 15962/2010, ganesh housing corporation, order dt. 2/8/11, gujarat high court  held that developer has to only develop industrial park's infrastructure facility and commencing of end user's industry is irrelevent for claim of deduction u/s 80 IA (4).
notice for withdrawal of approval by ministry of finance  is quashed and c.b.d.t. is directed to issue notification as per rule 18 C.

R. K. Patel