Madras H.C : Where industrial unit had separate premises, separete labour force, separate license and electricity connection and value of machines transferred from existing unit to said unit was within permissible limit of 20 per cent same would be entitled to claim deduction under section 80-IB separtely
High Court Of Madras ACIT, Circle -I, Pondicherry Vs. Leo Fasteners Section 80-IB, 80-IA Assessment year 2000-01 and 2007-08 Rajiv […]