Deduction U/s. 80IA(4) eligible on lease rental income from open yard

1. Brief facts of the case are that the assessee-company engaged in maintenance and operation of port services has filed its return of income for the A.Y. 2012-20 13 on 29.09.2012 declaring NIL total income after claiming deduction under section 80IA(4) for Rs.5,25,99,691 under normal provisions and Rs.5,24,55, 136 under the provisions of Section 1 15JB of the I.T. Act, 1961. The case was selecte

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