Deduction under Section 80E/80-I of Income Tax Act, 1961.

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..... or to the introduction of Section 80-I with effect from 1.4.68 by Finance (No.2) Act, 1967, the relevant provisions were contained in Section 80E. A question has arisen as to whether income received by an assessee company covered by aforesaid Section 80E/80-I for provision of technical know-how, in the manufacture of articles or things specified in the list of priority industries (V Schedule to th .....

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