Disallowing the claim u/s. 80IC - The same business was ...
Section 80IC Claim Denied: Business Partially Moved to Kala Amb, Seen as Reconstruction Without Adequate Evidence.
July 27, 2015
Case Laws Income Tax AT
Disallowing the claim u/s. 80IC - The same business was continued but only a part was shifted to Kala Amb. Therefore, it is a reconstruction of the existing business and assessee has failed to establish its claim before the revenue authorities. - AT
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