No Deduction of Profits and Gains from Industrial undertakings u/s 80IA (4) without Notification issued by the Competent Authority: ITAT [Read Order]

By Taxscan Team - On May 16, 2022 6:03 pm - 2 mins read
Deduction - Profits and Gains - Competent Authority - taxscan

The Kolkata Bench of Income Tax Appellate Tribunal has held that no deduction of profits and gains from industrial undertakings u/s 80IA(4) without notification issued by the competent authority. The AO require the appellant, M/s Salarpuria Properties Pvt. Ltd., in the course of scrutiny assessment to furnish the copies of notification issued by CBDT in…

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