Section 44BB, being industry specific was a special provision ...

Case Laws Income Tax

July 21, 2014

Section 44BB, being industry specific was a special provision and would, thus, override the provisions of Section 44DA(1) in respect of income which fall within the ambit of Section 44DA(1) but had arisen in respect of business carried on in connection with prospecting for, or extraction or production of mineral oils - HC

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Section 44BB, being industry specific was a special provision ...

Case Laws Income Tax

July 21, 2014

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