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Income Tax - Highlights / Catch Notes

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Allowance of deduction u/s 80IA - the unabsorbed depreciation ...


Unabsorbed Depreciation Set-Off Doesn't Affect Current Deductions u/s 80IA, Clarifies Tax-Related Case Decision.

July 26, 2013

Case Laws     Income Tax     AT

Allowance of deduction u/s 80IA - the unabsorbed depreciation set off in earlier years cannot be reduced from the profits for computing the deduction u/s 80IA - AT

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