Conditions u/s 80IA are disjoint not cumulative as stipulated under sub section (4)(i) and (4)(iv)
November 23, 2017
High Courts, Income Tax, Judgments
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 High Court ABCAUS Case Law Citation: ABCAUS 2127 (2017) (11) HC Important Case Laws Cited/relied upon by the parties: Liberty India v. CIT 1 183 TAXMAN 349 (SC) …