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Income Tax - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

Deduction u/s 80 IB - Central Excise Duty refund & interest ...


Central Excise Duty refund and interest subsidy classified as capital receipts, affecting Section 80 IB tax deductions.

November 3, 2012

Case Laws     Income Tax     AT

Deduction u/s 80 IB - Central Excise Duty refund & interest subsidy - held as Capital receipt - AT

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