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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Benefit of deduction u/s 80IB - the assessee having not retained ...

Income Tax

December 7, 2017

Benefit of deduction u/s 80IB - the assessee having not retained the character of ‘small scale industrial undertaking’, is not eligible to the incentive meant for that category. Permitting incentive in such case will be against the object of law. - SC

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