Supreme Court settles Section 80-IA deduction eligibility for a company succeeding a partnership in infrastructure projects: Commissioner of Income Tax vs. Chetak Enterprises (2020) INSC 179 (05 March 2020)
Supreme Court Clarifies Section 80-IA Deduction for Company Succeeding Partnership in Infrastructure Project Date of the Judgment: 05 March 2020 Citation: (2020) INSC 179 Judges: A.M. Khanwilkar, J., Dinesh Maheshwari, J. Can a company claim tax deductions under Section 80-IA of the Income Tax Act, 1961, for an infrastructure project when it has taken over […]