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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Restriction on multiplicity of claims of deductions - whether ...

Case Laws     Income Tax

April 25, 2017

Restriction on multiplicity of claims of deductions - whether Section 80(5) inserted by Finance Act, 2009 and the fourth proviso to S.10B (1)inserted by the Finance Act, 2006 arbitrary, discriminatory, unreasonable, and violative of Article 14 of the Constitution of India? - Held NO - HC

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