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2020 (9) TMI 1192 - MADRAS HIGH COURTDeduction u/s 10A - deduction allowed without reducing the brought forward losses pertaining to the year subsequent to the assessment year and setting the same off against gains of business in the current year - HELD THAT:- The issue raised in this appeal is covered by the decision of this Court in the case of M/s.Comstar Automative Technologies Private Ltd [2020 (7) TMI 730 - MADRAS HIGH COURT] in favour of the assessee. Further in the decision of this Court in the case of CIT Vs. M/s.Comstar Automotive Technologies Pvt. Ltd. 2020 (3) TMI 814 - MADRAS HIGH COUR T]to which, one of us (TSSJ) was a party, the above mentioned substantial question of law was decided against the Revenue.
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