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Section 80-IB(10) relief to be allowed only when return is filed on or before due date given under section 139(1)
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Corporate Tax
Section 80-IB(10) relief to be allowed only when return is filed on or before due date given under section 139(1)
Posted on
on
March 22, 2017
Tenet Tax Daily March 04 2017
By
tenettax-team
Corporate Tax
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Payment made for connectivity facility for sending bulk SMS couldn’t be held as royalty: Mumbai ITAT
Once raw material quantity that did not appear in regular books of account was discovered and could be inferred as a result of search, onus lay upon assessee to furnish full particulars as to cost of that raw material or average cost