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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

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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