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Income Tax - Highlights / Catch Notes

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Deduction u/s 54G - shifting of unit from urban to rural area - ...

March 23, 2019

Case Laws     Income Tax     AT

Deduction u/s 54G - shifting of unit from urban to rural area - industrial unit was not located in a notified `urban area’ as per Explanation 2 to section 54G(1) - benefit of exemption not available.

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