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Case Law Details

Case Name : Manan Corporation Vs ASSTT Commissioner of Income Tax (Gujarat High Court at Ahmedabad)
Appeal Number : Tax Appeal No. 1053 of 2011
Date of Judgement/Order : 03/09/2012
Related Assessment Year :
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Sec. 80-IB deduction can’t be taken away because of conditions levied subsequent to approval of projects

Section 80-IB(10) as amended by inserting clause (d) with effect from April 1, 2005 should be applied retrospectively is also wi

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