Trivia Time

628 views 2 replies

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.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
ARTICLESHIP 28 June 2026
Article Assistant

Sharma Chetan And Company

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
CA Article Trainee

Rahul Dang & Associates

Pune

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
06 July 2026
C.A./CA Inter OR pursuing C.A./GST/Accounts/Audit/IT - Head

Arvindkumar Maniar & Co.

Rajkot

CA

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details