SC: Exemption Claimed u/s 80-IB Won't be Taken into Count While Availing Benefits u/s 80-IC - 23.05.2018

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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