Trivia Time

Everyday I shall post a question related to the IPCC syllabus

This way we can have a healthy discussion over various aspects and strengthen our knowledge

Question of the Day

 

Section 80-IA(4)(i) provides for a deduction to an undertaking engaged in 
developing, or operating and maintaining, or developing, operating and maintaining any 
infrastructure facility subject to satisfaction of the conditions laid down in the Section


So does widening of existing roads constitute as creation of new infrastructure facility?
Replies (2)

havent read it,but I guess widening means extension n not creation,so NO

Widening of an existing road by constructing additional lanes as a part of a highway project by an undertaking would be regarded as a new infrastructure facility for the purpose of Section 80-IA(4)(i).

However, simply relaying of an existing road would not be classifiable as a new infrastructure facility for this purpose.

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