Interest on the income-tax refund received was eligible for deduction under Section 80IA: ITAT Recently, an ITAT has held that interest on the income-tax refund received was eligible for deduction under Section 80IA The issue involved was that the CIT(A) upheld the Assessing Officer’s disallowance of the deduction under Section 80IA(4)(iii) of the Income-tax Act,…
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