Entitlement to deduction u/s.80IA - Fiction created in ...

Case Laws Income Tax

January 4, 2016

Entitlement to deduction u/s.80IA - Fiction created in sub-section does not contemplate to bring set off amount notionally. Fiction is created only for the limited purpose and the same can not be extended beyond the purpose for which it is created - AT

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Entitlement to deduction u/s.80IA - Fiction created in ...

Case Laws Income Tax

January 4, 2016

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