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Income Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Disallowance of deduction u/s 80IAB - income derived from ...

Income Tax

July 31, 2021

Disallowance of deduction u/s 80IAB - income derived from 'Operation and Maintenance Activities' of SEZ - activities of the assessee being a developer, include operation and maintenance of SEZ, and therefore entitled for deduction under section 80IAB of the Act. - AT

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