Deduction u/s 80IB - non-allotment of more than one unit was ...

Case Laws Income Tax

April 17, 2019

Deduction u/s 80IB - non-allotment of more than one unit was inserted by the legislature - such condition which was inserted by the Parliament with prospective effect cannot be applied to deny the benefit of deduction pointing out that in allotment which was made earlier, there was breach of this condition - deduction allowed

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Deduction u/s 80IB - non-allotment of more than one unit was ...

Case Laws Income Tax

April 17, 2019

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