Multiplex Theatre Tax Deduction Denied if Either Cinema Operations or Commercial Shops are Missing u/s 80IB.

Multiplex Theatre Tax Deduction Denied if Either Cinema Operations or Commercial Shops are Missing u/s 80IB. https://www.taxtmi.com/highlights?id=29606 Deduction u/s IB(7A) - The definition of multiplex theatre includes both the activities of running multiplex cinemas and commercial shops. In the absence of either, the assessee is not entitled to claim the deduction under section 80IB - AT en-us Mon, 06 Jun 2016 12:08:42 +0530 Mon, 06 Jun 2016 12:08:42 +0530 TaxTMI RSS Generator Multiplex Theatre Tax Deduction Denied if Either Cinema Operations or Commercial Shops are Missing u/s 80IB. https://www.taxtmi.com/highlights?id=29606 Deduction u/s IB(7A) - The definition of multiplex theatre includes both the activities of running multiplex cinemas and commercial shops. In the absence of either, the assessee is not entitled to claim the deduction under section 80IB - AT Highlights Income Tax Mon, 06 Jun 2016 12:08:42 +0530 https://www.taxtmi.com/highlights?id=29606