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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Revision u/s 263 by Pr. CIT - claim of deduction u/s 10A(lA) - ...

Case Laws     Income Tax

May 16, 2019

Revision u/s 263 by Pr. CIT - claim of deduction u/s 10A(lA) - It remains an undisputed fact that the AO had made adequate enquires for adopting one of permissible view for allowing the assessee’s claim for exemption u/s 10A - assessment order cannot be treated as erroneous and prejudicial to the interest of the revenue unless the view taken by the AO is not unacceptable in law

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