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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Deduction u/s 80IB - development of SEZ - revenue was of the ...

Income Tax

December 4, 2014

Deduction u/s 80IB - development of SEZ - revenue was of the view that as per sec. 9(2) only Board of Approval is empowered to grant approval of SEZ or authorized operations in the SEZ and not the Ministry of Commerce - contention of revenue not correct - deduction allowed - AT

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