Live Help
A new Generation of research begins with a new Research Platform. Try New Taxmann.com
Your Session Will Expire in   seconds.
What should we do?
Reset SessionCancel Session
 

Computation of deduction u/s 80-IA is not restricted only to ‘Business Profit’ derived by an eligible unit: SC

April 28, 2021[2021] 127 taxmann.com 69 (SC)

INCOME TAX : Scope of sub-section (5) of section 80-IA is limited to determination of quantum of deduction under sub-section (1) of section 80-IA by treating 'eligible business' as 'only source of income'. Sub-section (5) cannot be pressed into service for reading a limitation of deduction under sub-section (1) only to 'business income'

read more
taxmann.com
Payment
Best view in 1140 x 768