August 2016

Section 80-IA

Delhi H.C : Where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred to in sub-section (4) (such business being hereinafter referred to as the eligible business), there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of the assessee, a deduction of an amount equal to hundred per cent of the profits and gains derived from such business for ten consecutive assessment years

High Court Of Delhi Pr. CIT, Delhi vs. Bharat Sanchar Nigam Ltd. Section 80-IA Assessment Years 2004-05 To 2008-09 S.

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