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Income Tax - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

Deduction u/s 80JJA - it is not fair to restrict the location of ...

Case Laws     Income Tax

November 19, 2011

Deduction u/s 80JJA - it is not fair to restrict the location of municipal limits only, when the Circular No. 772 refers to 'local bodies' which include the Panchayats as well. - The Panchayats refer to the villages or rural areas where the sugar industries are essentially located..... - AT

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