Delhi H.C : Requisite conditions of sec. 80-I are to be satisfied not only in first or the initial year but in all the assessment years in which the deduction under sect. 80-I is claimed by the assessee

High Court Of Delhi CIT vs. Delhi Press Patra Prakashan Ltd. Assessment Years : 1991-92 To 1994-95 Section : 80-I Badar Durrez Ahmed And Vibhu Bakhru, JJ. IT Reference Nos. 49 & 50 Of 1996 IT Appeal Nos. 151 & 302 Of 2002 & 480 Of 2005 May  31, 2013 JUDGMENT Vibhu Bakhru, J. – These…

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