Eligibility u/s 80-ia

This query is : Resolved 

14 November 2011 Can anyone give favourable case laws for availing deduction u/s 80-IA ?

14 November 2011 Case of CIT v. Bharat Rasayan Ltd. summary of the case was Interest earned by an industrial undertaking on late payment received from customers is eligible for deduction u/s 80-IA.


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