s. 80IA(4) interpretation

[rajul5234]

SCA 7098 / 2017. Dt. 3/11/17. Devraj infrastructures ltd. (Guj)

Held, Deduction can be claimed from AY in which atleast 30 units are located in industrial park.

AY relevant to date of commencement of park need not be the first year for entitlement of claim.

R K Patel