S.80-IA (5) of Income Tax Act cannot be pressed into service for reading limitation of deduction under sub-section (1) of S.80-IA only to 'business income'
The Assessee claimed that deduction in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development should be allowed to the extent of 'gross total income. But this claim was rejected by the Assessing Officer. Apparently, in the present case, there is no discussion about