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Wednesday, April 26, 2017

Section 80(5) & 4th Proviso to S. 10B(1) are constitutionally valid: HC

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Section 10B(1) of the Act, gives numerous benefits to the assessees and the fourth proviso does nothing but requires compliance of the time line provided in Section 139(1) of the Act for claiming the benefit of Section 10B(1).

April 26, 2017 at 07:20AM

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from Editor

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