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Income Tax - Highlights / Catch Notes

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Denial of deduction u/s 80P(2)(a)(i) - objections of the Revenue ...

Income Tax

June 25, 2014

Denial of deduction u/s 80P(2)(a)(i) - objections of the Revenue that the ‘members’ defined in sub-clause(i) of section 80P(2) should only include voting members would amount to a classification within classification which is beyond the purview of tax statute - AT

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