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Income Tax - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

Deduction u/s.80-IB(10) of the Act - Not every condition of the ...

Case Laws     Income Tax

October 29, 2012

Deduction u/s.80-IB(10) of the Act - Not every condition of the statute can be seen as mandatory. - If substantial compliance thereof is established on record, the court may allow deduction. - HC

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