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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Deduction u/s IB(7A) - The definition of multiplex theatre ...

Income Tax

June 6, 2016

Deduction u/s IB(7A) - The definition of multiplex theatre includes both the activities of running multiplex cinemas and commercial shops. In the absence of either, the assessee is not entitled to claim the deduction under section 80IB - AT

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