Transferee to get Sec. 80-IA relief for unexpired period if infra facility is transferred without me

IT : CBDT: Section 80-IA, Sub-Clause (iii) of Sub-Section (4) of the Income-Tax Act, 1961 - Deductions - Profits and Gains from Industrial Undertakings, or Enterprises Engaged in Infrastructure Development, Etc. - Eligibility of Deduction Under Section 80-IA for Unexpired Period