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Entitlement to deduction u/s 80IC - Legislature has shown its intent, namely, where the industry is not located in North- Eastern State, the period for which deduction is availed earlier by an assessee u/s 80-IA and Section 80-IB will not be reckoned for the purpose of availing benefit of deduction u/s 80-IC - SC

Income Tax
21-5-2018

Entitlement to deduction u/s 80IC - Legislature has shown its intent, namely, where the industry is not located in North- Eastern State, the period for which deduction is availed earlier by an assessee u/s 80-IA and Section 80-IB will not be reckoned for the purpose of availing benefit of deduction u/s 80-IC - SC

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