TaxTMI 
TaxTMI 
High Court examines tax deduction denial u/s 80-I(9) due to close relations with foreign buyer; burden of proof debated.
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....Deduction u/s 80-I - denial of deduction u/s 80-I(9) - Close relations between the assessee - company and the foreign buyer - burden of proof - Deduction u/s 10A read with section 80-I(9) - maintenance of separate books - HC....