Deduction u/s 80IB - Unit-2 & Unit-3 - The same product or same ...
Section 80IB: Shared Processes Don't Disqualify Separate Industrial Undertakings for Tax Deductions.
July 9, 2012
Case Laws Income Tax AT
Deduction u/s 80IB - Unit-2 & Unit-3 - The same product or same location, common procurement, manufacturing and common employees cannot be the basis to hold that the assessee was not an industrial undertaking viable and separate undertaking. - AT
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