Deduction u/s 80IC - Manufacturing activity - assessee is ...
Allegation of Misuse of Section 80IC: Assessee Accused of Shifting Invoicing to Dehradun for Tax Benefits.
August 22, 2013
Case Laws Income Tax AT
Deduction u/s 80IC - Manufacturing activity - assessee is invoicing majority of finished goods from Dehradun whereas that substantial production is carried out at Chennai - the assessee has adopted colourable devise to take undue advantage of benevolent provisions of the Act - AT
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