Deduction u/s 80IB(11A) - certain fruits and vegetables would ...
Income Tax
September 12, 2019
Deduction u/s 80IB(11A) - certain fruits and vegetables would require processing and preservation for their long shelf-life. As long as the end product is also consumable it cannot be denied exemption u/s 80IB(11A). Therefore we are satisfied that the oil palm fruits are fruits u/s 80IB(11A) of the Act. - AT
View Source