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Assessee-Corporation Eligible for Deductions u/s 80IB(11A) for Setting Up Godowns in Multiple Locations.
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....Claim of deduction u/s 80IB(11A) – When the assessee-corporation has set up these godowns in as many as in 73 towns and at different places in those towns, it is entitled for relief u/s 80IB(11A) of the Act in respect of each such new undertaking set up by it. - AT....