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    Income Tax

    Entitlement for claim of deduction u/s 80IC for first year - the...

    Court Upholds Assessee's Deduction Claim u/s 80IC; Business Not a Reconstruction of Existing Business.

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    Income TaxNovember 11, 2014Case LawsHC

    Entitlement for claim of deduction u/s 80IC for first year - the business of the assessee could not be said to be reconstruction of a business already in existence - it is not necessary to define as to what the expression "splitting up of a business" means - HC

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