Deduction u/s. 80IA - Mere moving an application for being ...
Application for Section 80IA(4)(iii) Deduction Denied if 2002 Scheme Was Inactive or Inapplicable in 2007.
July 1, 2013
Case Laws Income Tax AT
Deduction u/s. 80IA - Mere moving an application for being notified u/s 80IA(4)(iii) on 8th January, 2007 to the Secretary, DIPP cannot confer the benefit when the 2002 scheme was not in operation and not applicable - AT
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