The Bombay High Court ruled that income tax deduction under Section 80IA(4)(iii) allowable on obtaining Government approval to Industrial Park. The Assessing Officer (AO), during the course of the assessment proceedings, found that the Assessee, Punit Chettiar alias Punit Balan, had claimed deduction under Section 80IA(4)(iii) of the Income Tax Act, 1961 to the tune…
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