Income arising from activities which are only incidental to the business of developing, operating and maintaining infrastructure facility will not qualify for deduction under s. 80IA

L&T Transportation Infrastructure Limited Vs ITO (ITAT Chennai)- Roadside amenities cannot be treated as ‘infrastructure facility’ for the purposes of claiming deduction under Section 80-IA of the Income Tax Act.

The business of developing, operating and maintaining roads would not include the activity of business of developing operating and maintaining way side amenities, though such activity may be incidental to or facilitate the business of developing and maintaining roads and ar

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