Deduction u/s 80-IB - reconstruction of a business already in ...
Case Laws Income Tax
September 4, 2017
Deduction u/s 80-IB - reconstruction of a business already in existence - assessee setting up of an industrial unit by purchase of old/used plant and machinery defeat the entire purpose of allowing deductions u/s 80-IB - ITAT has rightly denied the deduction - HC
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