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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Deduction u/s 80HH - The profit, which has been derived in ...


Section 80HH Deduction: Only Profits from Cement Manufacturing Qualify, Excludes Mining Activities.

December 7, 2013

Case Laws     Income Tax     HC

Deduction u/s 80HH - The profit, which has been derived in relation to the manufacturing activity of the cement, has to be taken into consideration and not for other manufacturing activity particularly for mining activity - HC

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