Weighted deduction u/s 35B - Mere obtaining of a packing credit ...
High Court: Section 35B Deduction Not Applicable for Packing Credit Loan Interest; Not a Service Outside India.
September 24, 2012
Case Laws Income Tax HC
Weighted deduction u/s 35B - Mere obtaining of a packing credit loan or payment of interest thereon in India cannot be said to entail the performance of any service outside India. - not deductible - HC
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