Denial of claim of deduction u/s 80IB - the “industrial ...
Deduction Denied: Section 80IB Requires Independent Formation of Industrial Undertaking, Not Reconstructed or Split Business.
August 2, 2012
Case Laws Income Tax AT
Denial of claim of deduction u/s 80IB - the “industrial undertaking” should not be formed by “splitting up” or “re-construction” of a business already in existence - AT
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