INCOME TAX : Bengaluru International Airport Ltd. (BIAL) is a statutory body and activity of assessee-company providing cargo handling service at BIAL on BOT basis under Service Provider Right Holder (SPRH) agreement would fall within expression ‘infrastructure facility’ under section 80-IA(4); thus, assessee was entitled to deduction under section 80-IAINCOME TAX : Bengaluru International Airport Ltd. (BIAL) is a statutory body and activity of assessee-company providing cargo handling service at BIAL on BOT basis under Service Provider Right Holder (SPRH) agreement would fall within expression ‘infrastructure facility’ under section 80-IA(4); thus, assessee was entitled to deduction under section 80-IAwww.taxmann.com Latest Case LawsRead More
