SC: Exemption Claimed u/s 80-IB Won't be Taken into Count While Availing Benefits u/s 80-IC - (23 May 2018)
Supreme Court has held that the periods for which deductions were availed earlier by an assessee u/s 80-IA and S. 80-IB of Income Tax Act would not be counted for the purpose of availing benefit of deduction u/d 80-IC of Income Tax Act.
Tags : SUPREME COURT INCOME TAX
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