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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Exemption u/s.10-B - the set off of the eligible unit loss ...

Case Laws     Income Tax

January 5, 2013

Exemption u/s.10-B - the set off of the eligible unit loss against income of non eligible unit during the tax holiday period when the Assessee has not opted out of the incentive provisions for this year cannot be allowed and has been rightly not allowed by the Revenue authorities. - AT

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