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Income Tax - Highlights / Catch Notes

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Deduction u/s 80IB(7) - While claiming deduction u/s 80 IB(7) in ...

Case Laws     Income Tax

February 16, 2017

Deduction u/s 80IB(7) - While claiming deduction u/s 80 IB(7) in the return, sub-clause mentioned was (a) and not (b) - Sub-clause (a) talks of a larger degree of deduction and if that was not admissible a smaller degree of deduction, under same section but in another sub-clause could have been allowed - Section 80A has no application - HC

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