SC: Deduction Under Section 80-IA Income Tax Act Not Restricted to 'Business Income' Only - 29.04.2021

Supreme Court has held that the scope of sub-section (5) of Section 80- IA of the Income Tax Act, 1961 is limited to determination of quantum of deduction under sub-section (1) of Section 80-IA of the Act by treating 'eligible business' as the 'only source of income'.

Tags : Supreme Court Deduction Under Section 80-IA Income Tax Act

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