Deduction u/s 80-IA of Income Tax Act is not restricted only to Business Income: SC

In a recent case, the Apex Court has ruled that the scope of sub-section 5 of Section 80- IA of Income Tax Act is limited to determine the quantum of deduction under sub-section 1 of Section 80- IA of Income Tax Act by treating eligible businesses as the only source of income. The Bench observed

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