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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