Eligibility of deduction U/s 10B - furnishing of the declaration ...

Case Laws Income Tax

July 25, 2016

Eligibility of deduction U/s 10B - furnishing of the declaration in terms of Section 10B(8) of the Act is merely a formality and declaratory in nature and is not mandatory. If the assessee is having positive income then only there is occasion to claim the deduction. - AT

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Eligibility of deduction U/s 10B - furnishing of the declaration ...

Case Laws Income Tax

July 25, 2016

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