Case Law Details
Case Name : ITO Vs Millennium Writing Products Pvt Ltd. (ITAT Kolkata)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Kolkata
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
ITO Vs Millennium Writing Products Pvt Ltd. (ITAT Kolkata)- Deduction u/s. 80IB of the Act is available to an assessee whose gross total income includes any profits and gains derived from eligible business as specified in the section. Here the assessee is claiming deduction on an item of dis-allowance made by the Assessing Officer on account of employees’ contribution to PF, which was not deposited within the due date. This is neither an item of profit or gain of eligible business nor an item of Profit &
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.