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Section 80IA Deduction Limits: Legal Fiction Prevents Notional Set-Off Beyond Defined Scope.

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Full Text of the Document

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....Entitlement to deduction u/s.80IA - Fiction created in sub-section does not contemplate to bring set off amount notionally. Fiction is created only for the limited purpose and the same can not be extended beyond the purpose for which it is created - AT....

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