Revenue's latter arguments based on inter-play of
impugned section 80IC deduction provision vis-à-vis operation of the
restrictive covenant enshrined ... settled legal principles to avert to the
taxpayer's impugned section 80IC deduction claim. There is hardly any
dispute by now that
Revenue's latter arguments based on inter-play of
impugned section 80IC deduction provision vis-à-vis operation of the
restrictive covenant enshrined ... settled legal principles to avert to the
taxpayer's impugned section 80IC deduction claim. There is hardly any
dispute by now that
Revenue's latter arguments based on inter-play of
impugned section 80IC deduction provision vis-à-vis operation of the
restrictive covenant enshrined ... settled legal principles to avert to the
taxpayer's impugned section 80IC deduction claim. There is hardly any
dispute by now that
Revenue's latter arguments based on inter-play of
impugned section 80IC deduction provision vis-à-vis operation of the
restrictive covenant enshrined ... settled legal principles to avert to the
taxpayer's impugned section 80IC deduction claim. There is hardly any
dispute by now that
Revenue's latter arguments based on inter-play of
impugned section 80IC deduction provision vis-à-vis operation of the
restrictive covenant enshrined ... settled legal principles to avert to the
taxpayer's impugned section 80IC deduction claim. There is hardly any
dispute by now that
Revenue's latter arguments based on inter-play of
impugned section 80IC deduction provision vis-à-vis operation of the
restrictive covenant enshrined ... settled legal principles to avert to the
taxpayer's impugned section 80IC deduction claim. There is hardly any
dispute by now that
Appellate Tribunal erred in considering
miscellaneous income as eligible deduction u/s
80IC ?
We have heard Mr. Prithu Dudhoria, learned
standing Counsel for the appellant
Masala (without tobacco) from June 2006 and
claimed exemption under Section 80IC(2)(a) of the Income Tax Act, 1961. He
submits that the appellant
Masala (without tobacco) from June 2006 and
claimed exemption under Section 80IC(2)(a) of the Income Tax Act, 1961. He
submits that the appellant
Masala (without tobacco) from June 2006 and
claimed exemption under Section 80IC(2)(a) of the Income Tax Act, 1961. He
submits that the appellant