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Income Tax - Highlights / Catch Notes

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Deduction u/s 80-IB(11) - the words storage and transportation ...

Case Laws     Income Tax

March 1, 2013

Deduction u/s 80-IB(11) - the words storage and transportation have been separated by using word 'or' as such both the facilities of storage and transportation at the same time was not necessary for falling within the definition of cold chain facility - HC

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