Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Deduction u/s 80IB - non-allotment of more than one unit was inserted by the legislature - such condition which was inserted by the Parliament with prospective effect cannot be applied to deny the benefit of deduction pointing out that in allotment which was made earlier, there was breach of this condition - deduction allowed
Deduction u/s 80IB - non-allotment of more than one unit was inserted by the legislature - such condition which was inserted by the Parliament with prospective effect cannot be applied to deny the benefit of deduction pointing out that in allotment which was made earlier, there was breach of this condition - deduction allowed
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