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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Entitlement to claim deduction u/s 35AD(v)(aa) - the provision, ...

Case Laws     Income Tax

December 6, 2018

Entitlement to claim deduction u/s 35AD(v)(aa) - the provision, which is obviously to encourage establishment of hotels of a particular category, should be read as a beneficial provision and therefore, the interpretation given by the Tribunal considering the facts of the case is perfectly valid

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