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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Computing the deduction u/s 10A - addition made on account of ...

Case Laws     Income Tax

September 4, 2019

Computing the deduction u/s 10A - addition made on account of the disallowance of the provident fund/ ESIC payments u/s 36(v) r.w.s 2(24) (x) - The contention of the Revenue that in computing the deduction u/s 10A the addition made on account of the disallowance ought to be ignored cannot be accepted

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