M/S FIBRE BOARDS (P) LTD BANGALOARE vs. CIT BANGALORE
C.A. No.-005525-005526 - 2005Supreme Court11 Aug 2015
Section 280YSection 280ZSection 54G
gains” as aforesaid, the same proportion as the
amount of expenditure ascertained under clause (a)
bears to the amount of the said income:
Provided that the amount of the tax credit certificate
shall in no case exceed the amount of the tax
aforesaid.
(3)
The amount shown on a tax credit certificate
granted to a company under this section shall
