Deduction u/s. 80IB(7B) - Even if separate books of account are not maintained for convention centre, if...

Deduction u/s. 80IB(7B) - Even if separate books of account are not maintained for convention centre, if the assessee is in a position to show the true and correct profit from the convention centre, the deduction u/s. 80IB is to be granted. Nonmaintenance of separate books of account for convention centre itself cannot be a reason for out rightly rejecting the claim u/s. 80IB of the Act - AT .....

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