Source of income with regard to storage charges was not business ...
Income from Storage Charges Not Part of Business Activities; Section 80IB Deduction Denied Due to Contract Delivery Failure.
August 28, 2012
Case Laws Income Tax AT
Source of income with regard to storage charges was not business of assessee, but was failure of buyer to receive delivery of goods in compliance with terms of contract - deduction u/s 80IB not allowed - AT
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