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Deduction u/s. 80(P) - area of operation not confined to ‘a taluk' - amended clause 80P(4) - Impact of article "a" used therein - Since the assessee’s area of operation was not confined to a Taluk for the relevant assessment year, it was not entitled to the benefit of deduction u/s. 80P(2)

Income Tax
22-10-2018

Deduction u/s. 80(P) - area of operation not confined to ‘a taluk' - amended clause 80P(4) - Impact of article "a" used therein - Since the assessee’s area of operation was not confined to a Taluk for the relevant assessment year, it was not entitled to the benefit of deduction u/s. 80P(2)

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