Deduction u/s 80P – Cottage industry– matter remanded.
Last updated: 19 February 2010
Court :
Supreme Court
Brief :
Bye-laws have not been examined by the Assessing Officer or Bye-laws were not produced before the Assessing Officer - the assessee is not entitled to claim benefit of deduction under Section 80P(2)(a)(vi) of the Act- – matter remanded.
Citation :
Commissioner of Income Tax, Jaipur ...Appellant(s)
Versus
Rajasthan Rajya Bunkar S. Samiti Limited ...Respondent(s)
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shiv Shankar
Published in Income Tax
Views : 2779
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