Wednesday, March 11, 2020

HC denied sec. 80-IA deduction as assessee wasn't located in industrial backward district as notified by Govt.

INCOME TAX : Where industrial undertaking of assessee company was not located in industrial backward district as mentioned in Notification No. 714 (E) dated 7-10-1997, assessee could not be allowed deduction under section 80IA(2)(iv)(c)

from www.taxmann.com Latest Case Laws https://ift.tt/2IEDLfG

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