Eligibility for deduction under section 80IB - disallowance ...

Deduction Eligibility u/s 80IB Includes Disallowed Amounts Added Back to Gross Income Per Section 40[a][ia].

September 18, 2015

Case Laws Income Tax HC

Eligibility for deduction under section 80IB - disallowance under Section 40[a] [ia] cannot be treated separately and it gets added back to the gross total income of the assessee - deduction u/s 80IB allowed on such additions also - HC

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Eligibility for deduction under section 80IB - disallowance ...

Deduction Eligibility u/s 80IB Includes Disallowed Amounts Added Back to Gross Income Per Section 40[a][ia].

September 18, 2015

Case Laws Income Tax HC

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