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Income Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Deduction u/s 10B - initial AY - Mere authorization to enable ...

Income Tax

September 18, 2017

Deduction u/s 10B - initial AY - Mere authorization to enable the Assessee to import material or export produce in the earlier date would not ipso facto tantamount to commencement of substantial activity of ‘manufacture’/’production’.

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