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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Transfer of plant and machinery to new industrial unit - ...

Case Laws     Income Tax

November 28, 2013

Transfer of plant and machinery to new industrial unit - Rejection of deduction u/s 80IA - Neither there is suppression of fact or misrepresentation of fact by the Assessee - For attracting penalty u/s 271(1)(c) men's rea is necessary - HC

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