Deduction u/s 80-P - what is provided under the statute cannot ...

Section 80-P Deductions for Cottage Industries Cannot Be Denied by Circular; Statute Prevails Over Circulars.

October 3, 2015

Case Laws     Income Tax     AT

Deduction u/s 80-P - what is provided under the statute cannot be denied by means of a circular and, thereby, deny the benefit to the assessees - as long as the assessees are cottage industries, they would be entitled to the benefit of Section 80-P - AT

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