Section 80IA- Industrial Parks becoming operational and applying for registration after 31 March 2006 not eligible for tax holiday under erstwhile Industrial Park Scheme, 2002

Regency Soraj Infrastructures Vs. UOI & Others (Delhi High Court) (Writ Petition (Civil) Nos. 13825/2009 & 7699/2010, dated 24 January 2012

Petitioner had filed the application for registration on 23rd September, 2006 after the 2002, Scheme had come to an end, as the scheme was applicable only upto 31 st March, 2006. The industrial park set up by them was not operational/functional by 31st March, 2006. It became operational on a subsequent date. The completion certificate for the said park issued by

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