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Income Tax - Highlights / Catch Notes

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Deduction u/s 80HHC - supporting manufacturers - Exporter stands ...

Income Tax

September 18, 2019

Deduction u/s 80HHC - supporting manufacturers - Exporter stands on a completely different footing from the supporting manufacturer as the parameters and scheme for claiming deduction relatable to exporters under 80HHC(1) read with (3) is completely different from that of supporting manufacturers under Section 80HHC (1A) read with (3A) thereof. - SC

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