Deduction u/s 80IA - the scope of deduction under Section 80IA ...
Income Tax
December 1, 2021
Deduction u/s 80IA - the scope of deduction under Section 80IA of the Act is limited to determination of quantum of deduction by treating eligible business as the only source of income. Therefore, the deduction cannot be denied because the deduction under Section 80IA has to be computed unit wise and not for the business as a whole. - HC
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