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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Deduction u/s 80IB - Gross receipt of DDB incentive, without ...


DDB incentive receipt must be excluded from deductions u/s 80-IB without expense deductions.

November 16, 2013

Case Laws     Income Tax     HC

Deduction u/s 80IB - Gross receipt of DDB incentive, without reduction of expenditure spent for its recovery, is to be excluded from allowable deductions under Section 80-IB of the Act - HC

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