Denial of deduction u/s 80IA - the amount written back on ...
Denial of Section 80IA deduction confirmed; reversal of 2006-07 provision not viewed as profit from eligible business.
February 28, 2014
Case Laws Income Tax AT
Denial of deduction u/s 80IA - the amount written back on account of reversal of provision made in financial year 2006-07 cannot be held to be a profit derived from eligible business for computing deduction under S.80IA - AT
View Source