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Income Tax - Highlights / Catch Notes

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Deduction u/s 80-P - what is provided under the statute cannot ...

Income Tax

October 3, 2015

Deduction u/s 80-P - what is provided under the statute cannot be denied by means of a circular and, thereby, deny the benefit to the assessees - as long as the assessees are cottage industries, they would be entitled to the benefit of Section 80-P - AT

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