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Income Tax - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

Since sections 10AA and 80IAB are 'deduction provisions' and not ...

Case Laws     Income Tax

November 7, 2012

Since sections 10AA and 80IAB are 'deduction provisions' and not 'exemption provisions', the investment or expenses incurred to earn income from SEZ do not merit reckoning in computing disallowance u/s 14A - AT

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