Exemption u/s 10B - abnormal increase in profit - AO was not ...
Assessing Officer Wrongly Applied Section 80IA(10) to Limit Deduction u/s 10B Despite Profit Increase.
May 28, 2014
Case Laws Income Tax AT
Exemption u/s 10B - abnormal increase in profit - AO was not justified in invoking the provisions of section 80IA(10) of the Act to restrict the deduction claimed by the assessee u/s 10B - AT
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