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Income Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Deduction u/s 80IA and 80IB - the benefits of DEPB would ...


DEPB Scheme Benefits Deemed Independent Income, Impacting Deductions u/ss 80IA and 80IB, Says High Court.

June 6, 2013

Case Laws     Income Tax     HC

Deduction u/s 80IA and 80IB - the benefits of DEPB would constitute independent source of income beyond the first degree nexus between the profits and the industrial undertaking - HC

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