Disallowance claim of deduction u/s.80- IA - the assessee is found to have executed works contract...

Disallowance claim of deduction u/s.80- IA - the assessee is found to have executed works contract attracting the explanation to sub-section 13 of 80IA – A partnership firm is not a creation of statute but it is a body of individuals regulated by the statute namely Partnership Act - The assessee fails to satisfy the applicability clause of the provision as envisaged under section 80IA(4)(i) - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X