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Export incentives accrued on target plus scheme and focus market scheme - notional income computed by the assessee cannot be treated as taxable income of the assessee during the relevant to assessment year, however the same shall be taxed in the previous year in which the assessee has received the licenses and derived such income - Tri

Income Tax - Export incentives accrued on target plus scheme and focus market scheme - notional income computed by the a .....

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