Disallowance of deduction u/s 80IAB - income derived from ...
July 31, 2021
Case Laws Income Tax AT
Disallowance of deduction u/s 80IAB - income derived from 'Operation and Maintenance Activities' of SEZ - activities of the assessee being a developer, include operation and maintenance of SEZ, and therefore entitled for deduction under section 80IAB of the Act. - AT
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