Day: June 27, 2016

Deduction 80IB(7)(b) Rule 18BBC certificate by Regional Director instead Director General of Tourism valid as in Government Departments powers are delegated

Deduction 80IB(7)(b) Rule 18BBC certificate by Regional Director instead Director General of  Tourism valid as in Government Departments powers are delegated. Since no Perform of the certificate has been prescribed in the Rules,  non mentioning of section 80IB(7(b) can not be a ground for disallowance – ITAT ABCAUS Case Law …