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Sales Tax VAT Incentives Classified as Government Benefits, Not Eligible Business Profits u/s 80IB(2)(iii) for Tax Deductions.
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....Deduction u/s 80IB(2)(iii) - assessee received sales tax VAT incentives is the first degree and it is Govt. benefit and it is not industrial undertaking benefit, it is not a profit derived from eligible business - AT....
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