Section 80-P does not speak about any particular type of cottage ...

Section 80-P: Inclusive Definition of Cottage Industry in Income Tax Act Unaffected by Administrative Circulars.

September 26, 2014

Case Laws Income Tax HC

Section 80-P does not speak about any particular type of cottage industry. It is an inclusive definition - There is no sub-classification - what the statute provides u/s 80-P, cannot be taken away by means of an administrative circular - HC

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Section 80-P does not speak about any particular type of cottage ...

Section 80-P: Inclusive Definition of Cottage Industry in Income Tax Act Unaffected by Administrative Circulars.

September 26, 2014

Case Laws Income Tax HC

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