Tag: Deduction u/s 80IA

Inclusion of period of deduction u/s 80-IA and 80-IB for counting ten years for Section 80-IC clarified by Supreme Court

Inclusion of period of deduction u/s 80-IA and 80-IB for counting ten years for Section 80-IC is limited to industrial undertakings set-up in North-Eastern Region-Supreme Court ABCAUS Case Law Citation: ABCAUS 2341 (2018) (05) SC The assessee was a manufacturer in Himachal Pradesh and being  an industrial undertaking, …

Expression ‘derived’ is narrower then ‘attributable to’ in section 80IA or like sections – High Court

Expression ‘’derived’’ is narrower then ‘’attributable to’’ in section 80IA or like sections. Income derived from secondary source not the effective source, falls outside deductions – High Court   ABCAUS Case Law Citation: ABCAUS 2025 (2017) (08) HC Assessment Year :  2009-10 Important Case Laws Cited/relied upon by …
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