ITAT Delhi held that benefit of deduction u/s. 80-IA of the Income Tax Act entitled as ground handling and cargo handling services are included within the scope of infrastructure facility.
Pr Commissioner Of Income Tax-7 vs M/S Security Printing And Mining on 26 September, 2023 indiankanoon.org - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from indiankanoon.org Daily Mail and Mail on Sunday newspapers.
The The Bombay High Court has clarified that in case where the amounts deposited in the escrow account are subsequently withdrawn by the buyer, the same should not be included in the FVC while computing capital gains.Taxability of deposits in escrow has often been litigated