Gujarat High Court: Sec. 801(4) Allowed Deduction Available To Assessee Engaged IN Developing Infrastructure Projects Like Roads, Canals
10 Jan 2024 05:28 AM IST
The Gujarat High Court in the case The Principal Commissioner Of Income Tax (Central), Versus Montecarlo Construction Ltd. observed and has allowed the deduction under Section 80IA (4) of the Income Tax Act to the assessee engaged in developing infrastructure projects like roads, canals, etc. The bench comprising of Justice Bhargav