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Income Tax - Highlights / Catch Notes

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Eligibility to deduction u/s 80IA - allocation of expenditure - ...

Income Tax

March 5, 2019

Eligibility to deduction u/s 80IA - allocation of expenditure - In absence of any material that the methodology for allocation of expenditure followed by the CIT (A) and confirmed by the Tribunal was incorrect or perverse, High Court find no reason to interfere with the factual findings of the Tribunal.

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