Deduction u/s 80IA subjected to other conditions relating to time period and percentage of the deduction: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chandigarh held that the deduction under Section 80IA is subjected to other conditions relating to time period and percentage of the deduction. The assessee, M/s Unipro Techno Infrastructure Private Ltd. is primarily engaged in developing, providing Lift Irrigation Scheme, Lift Water Supply Scheme for different state governments. The assessee […]

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