Expression ‘derived’ is narrower then ‘attributable to’ in section 80IA or like sections – High Court
August 11, 2017
High Courts, Income Tax, Judgments
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 …