TMI BlogDeduction u/s 80IE - As such, this is the expenditure, which has been booked in excess in earlier year...Deduction u/s 80IE - As such, this is the expenditure, which has been booked in excess in earlier year and by this amount the deduction u/s 80IE has been reduced in the said year since the deduction is available for the unit for consecutive 10 years. AO’s action in treating the excess provision written back as income cannot be justified, hence deleted - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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