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Income Tax - Highlights / Catch Notes

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Reduction in computation of deduction u/s 80IA - the role of the ...


Misallocation of Expenses Affects Deductions u/s 80IA for Pondicherry Unit Involved Only in Supply, Not Manufacturing.

March 12, 2014

Case Laws     Income Tax     AT

Reduction in computation of deduction u/s 80IA - the role of the assessee's Pondicherry unit was to supply only the products - it has no role in manufacturing - allocation of expenses is not correct - AT

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