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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Claim of deduction u/s 80IB of the Income Tax Act – Small scale ...


Industry in Pondicherry Eligible for Section 80IB Deduction Without Small-Scale Requirements Due to Backward State Status.

September 14, 2013

Case Laws     Income Tax     AT

Claim of deduction u/s 80IB of the Income Tax Act – Small scale industry - whether being “located in an industrially backward State“ of Pondicherry, there is no need to fulfil the requirements of SSI - Held yes - AT

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