Court :
High Court
Brief :
Section 80-IB of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial undertaking other than infrastructure development undertakings - Assessment year 2001-02 - Whether duty drawback is profit or gain derived from business of an industrial undertaking and, therefore, assessee is entitled to deduction under section 80-IB on custom duty drawback - Held, yes
Citation :
Yet to report
FEBRUARY 19, 2008
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