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1996 (6) TMI 107 - AT - Income Tax
Extract:
....... rsquo or lsquo thing rsquo envisaged in s. 80-I of the IT Act, 1961. The appellant company is, therefore, clearly entitled to grant of deduction under s. 80-I of the IT Act, 1961. The AO is accordingly directed to grant deduction under s. 80-I of the IT Act, 1961, to the appellant company. 31. In the result, the assessee rsquo s appeal is allowed.