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2008 (11) TMI 283 - AT - Income Tax
Extract:
....... what is stated in s. 10A. 11. Therefore, we find that the CIT(A) has erred in law in granting exemption to the assessee under s. 10A for the impugned asst. yr. 2004-05. His order on this point is set aside. The order of the assessing authority declining the benefits of s. 10A is restored. 12. In result, this appeal filed by the Revenue is allowed.