Deduction on profits and gains u/s 80IB - carrying on the same ...
Section 80IB: Business Deductions Allowed for New Units, Even if Old Units Cease Operations.
July 8, 2014
Case Laws Income Tax AT
Deduction on profits and gains u/s 80IB - carrying on the same business in the new unit or stoppage of business in the old unit cannot be a criteria to hold that it is a case of reconstruction of a business already in existence - AT
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