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Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Deduction u/s.10AA - SEZ unit - Business of proprietary concern ...

Income Tax

March 28, 2020

Deduction u/s.10AA - SEZ unit - Business of proprietary concern was taken over by the partnership firm - fresh approval from SEZ in respect of the partnership firm - deduction is undertaking (unit) specific and the same could not be denied on the ground that undertaking has a new owner - Benefit of exemption allowed.

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