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2016 (12) TMI 251 - SUPREME COURT

2016 (12) TMI 251 - SUPREME COURT - TMI - Claim of deduction u/s 80IA - initial assessment year - HC order [2016 (4) TMI 259 - MADRAS HIGH COURT] stating once such initial assessment year has been opt .....

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f conditions prescribed in the section. Hence, the term 'initial assessment year' would mean the first year opted for by the assessee for claiming deduction u/s 80IA - Held that:- The special leave pe .....

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