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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Deduction u/s 80IC - substantial expansion - in terms of the ...


Income Tax Act Section 80IC Limits 100% Deductions for Substantial Expansion to Five Years Only.

September 25, 2018

Case Laws     Income Tax     AT

Deduction u/s 80IC - substantial expansion - in terms of the provisions of the section no claim of deduction @ 100% of profits beyond the stipulated period of five years is allowable.

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