TMI BlogDeduction u/s. 80IB - for setting up of new industrial undertaking, the number of building is wholly...Deduction u/s. 80IB - for setting up of new industrial undertaking, the number of building is wholly irrelevant. As all these units together constituted separate and distinct industrial undertaking eligible for deduction under section 80IB. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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