Validity of provisions of Section 115JB & 80IC - whether ...

Case Laws Income Tax

August 24, 2018

Validity of provisions of Section 115JB & 80IC - whether ultravires - the provisions are in accordance with law and the Government has power to introduce such provisions. Apart from that 80IC deduction which is made is from the gross profit and will apply only on the book profit therefore, Section 115 JB & 80 IC both run in different fields.

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Validity of provisions of Section 115JB & 80IC - whether ...

Case Laws Income Tax

August 24, 2018

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