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Assessing Officer Approves Salary Apportionment for Directors u/s 10AA for Dual Roles in Business and Manufacturing.
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....Deduction U/s 10AA - apportionment of salary paid to directors among the taxable and non-taxable unit is rightly done by the AO since they not only take the business decision but also involve in the manufacturing proceeding which they performed at Surat - AT....