TMI BlogThe assessee had the option to opt for the 'Initial assessment year' for claiming deduction u/s 80IA and...The assessee had the option to opt for the 'Initial assessment year' for claiming deduction u/s 80IA and hence, loss or depreciation in the year earlier to 'initial assessment year' already absorbed against the profit of other business could not be notionally brought forward and set off against the profits of the eligible of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
