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
View Source