Section 80IC Deductions: Past Deductions u/ss 80-IA, 80-IB Excluded for Non-North-Eastern Industries' Eligibility.

Entitlement to deduction u/s 80IC - Legislature has shown its intent, namely, where the industry is not located in North- Eastern State, the period for which deduction is availed earlier by an assessee u/s 80-IA and Section 80-IB will not be reckoned for the purpose of availing benefit of deduction u/s 80-IC - SC .....

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