Sub-section 9 of Section 80-IA of Income Tax Act, 1961

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• Shital Fibers Limited v. Commissioner of Income Tax
  2025 INSC 74320 May 2025Reference answered

  Deductions claimed cumulatively under the provisions of s.80-HHC and s.80-IA or s.80-IB under Heading ‘C’ of Chapter VI-A, Income Tax Act, 1961, if can be allowed; scope of restriction u/sub-section (9) of s.80-IA, Income Tax…