Deduction u/s.10A - When the facts and circumstances are ...

Case Laws Income Tax

December 10, 2019

Deduction u/s.10A - When the facts and circumstances are identical, the AO should be barred from taking a different view in the matter. The ‘principle of res judicata’ is not attracted considering the ‘principle of consistency’.

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Deduction u/s.10A - When the facts and circumstances are ...

Case Laws Income Tax

December 10, 2019

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