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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Benefit u/s 80IB(2)(iv) - interpretation of the term “employment ...


Clarification needed on "employment for substantial part of the year" u/s 80IB(2)(iv) including foreman's role.

August 30, 2017

Case Laws     Income Tax     HC

Benefit u/s 80IB(2)(iv) - interpretation of the term “employment for substantial part of the year” - ten or more workers - foreman is to be treated as a part of the manufacturing process or not - tribunal is not required this issue - HC

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