Deduction u/s. 80-IAB - The head of income under which the said ...
Case Laws Income Tax
May 23, 2017
Deduction u/s. 80-IAB - The head of income under which the said income is assessable, which is on the basis of the source – from amongst the specified sources under the Act, most appropriate for the said income, so that it is not assessable as business income but as income from house property, would not be a limiting or debilitating factor. - AT
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