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    Deduction u/s. 80IB(10) - AO has proceeded on surmises that...

    AO's Profit Manipulation Assumption u/s 80IB(10) Lacks Evidence; No Tax Advantage Proven.

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    Income TaxFebruary 26, 2015Case LawsAT

    Deduction u/s. 80IB(10) - AO has proceeded on surmises that assessee was increasing the profits of 80IB(10) units and decreasing the profits of non-80IB units to gain tax advantage. There is no basis whatsoever for this assumption of the AO. - AT

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