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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Disallowance of deduction u/s 80-IA & 80-IB - the contention of ...


Court Upholds Assessee's Deductions u/ss 80-IA and 80-IB; Revenue's Sales Diversion Argument Rejected.

September 4, 2012

Case Laws     Income Tax     HC

Disallowance of deduction u/s 80-IA & 80-IB - the contention of the revenue that the assessee has not conducted any business at Silvassa and the assessee has diverted the sales and profit from the other Units cannot be accepted - HC

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