SC to decide industrial park's Sec 80-IA tax-holiday eligibility based on 'minimum units' located

Jul 12,2018

SC admits Revenue's SLP against Gujarat HC judgement in case of an infrastructure company involved in setting up an industrial park ('assessee'); HC had ruled that assessee would be entitled to deduction u/s. 80-IA once the minimum number of units in accordance with the Industrial Park Scheme, 2008 i.e. 30 units are located in the Industrial Park (i.e. from AY 2010-11 onwards); HC had rejected Revenue's stand that since CBDT notified assessee's undertaking as...

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