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Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

AO disputed the assessee’s eligibility to deduction u/s 10B - ...


Officer's Challenge on Taxpayer's Deduction Eligibility u/s 10B Rejected; Section 10A Deduction Claim Issue Dismissed.

July 12, 2014

Case Laws     Income Tax     AT

AO disputed the assessee’s eligibility to deduction u/s 10B - Revenue’s objection that the assessee is not entitled to deduction u/s 10A only because it was not claimed in the return of income cannot be accepted. - AT

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