TMI BlogRectification u/s 254 - the assessee would be entitled to claim deduction u/s. 10A for the unexpired...Rectification u/s 254 - the assessee would be entitled to claim deduction u/s. 10A for the unexpired period even if it relates to IQF with regard to processing of prawns, provided the assessee had made claim u/s 10A and the A.O. had granted deduction for the assessment year’s prior to amendment - Tribunal decision to disallow the deduction is a error apparent on record in view of decision of Jurisdiction High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
|