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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Claim of deduction u/s 80IB(10) of the Act – Scope of the term ...


Courtyards Excluded from "Built-Up Area" in Section 80IB(10) of Income Tax Act for Deduction Claims Calculation.

April 3, 2014

Case Laws     Income Tax     HC

Claim of deduction u/s 80IB(10) of the Act – Scope of the term Built up area - the area of courtyard cannot be included to calculate the built-up area in terms of Section 80- IB(10) of the Act - HC

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