Deduction u/s 80IA - change in the share holding of the assessee ...

Case Laws Income Tax

March 5, 2020

Deduction u/s 80IA - change in the share holding of the assessee company - When the loss of earlier years have already lapsed, then the same cannot be notionally carried forward and set off against the profit and gains of the assessee's business for the year under consideration in computing the quantum of deduction under section 80IA (1) - HC

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Deduction u/s 80IA - change in the share holding of the assessee ...

Case Laws Income Tax

March 5, 2020

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