Deduction u/s. 80IB - the export incentives such as Duty Draw ...
Case Laws Income Tax
March 20, 2023
Deduction u/s. 80IB - the export incentives such as Duty Draw Back and MEIS is an income assessable under the head ‘profits or gains from business or profession’ as per clause (iiib) and (iiid) to section 28 of the Act. - AT
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