Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (12) TMI 573 - AT - Income TaxClaim of deduction u/s 80IB - Held that:- For allowing deduction to the assessee u/s 80-IB, the increased income after making disallowance u/s 40(a)(ia) should be considered. Disallowance u/s 40A(2b) - The assessee is eligible for deduction u/s 80-IB and hence, this amount should also be considered as income of the assessee while computing deduction allowable to the assessee u/s 80- IB.
|