Deduction Eligibility u/s 80IB Includes Disallowed Amounts Added Back to Gross Income Per Section 40[a][ia].

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....Eligibility for deduction under section 80IB - disallowance under Section 40[a] [ia] cannot be treated separately and it gets added back to the gross total income of the assessee - deduction u/s 80IB allowed on such additions also - HC....