Conditions u/s 80IA are disjoint not cumulative. Conditions stipulated under section 80IA(4)(i) and 80IA(4)(iv) are held as disjointed by the…
Expression ‘’derived’’ is narrower then ‘’attributable to’’ in section 80IA or like sections. Income derived from secondary source not the…
Deduction us 80IA-Notional brought forward of losses even when it were set off against income of the assessee in earlier…