[aaykarbhavan] Assessee developing Industrial infrastructure with profit motive wasn't entitled to sec. 11 relief

Assessee developing Industrial infrastructure with profit motive wasn't entitled to sec. 11 relief

February 18, 2015[2015] 54 taxmann.com 110 (Cochin - Trib.)

IT: Where assessee, engaged in development of industrial infrastructure in State of Kerala, carried on its activity with profit motive and in same manner in which a private builder of large township would conduct his business, assessee's case would fall in proviso to section 2(15)

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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