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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Deduction u/s 80IB – No material could be brought on record by ...


Assessee Entitled to Section 80IB Deduction as Revenue Fails to Prove Manufacturing Risk Was Not Borne by Them.

September 21, 2012

Case Laws     Income Tax     AT

Deduction u/s 80IB – No material could be brought on record by the Revenue to show that the risk incidental to manufacturing was not of the assessee and was liability of any other person. - AT

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