Exemption U/s. 10A - AO noticed that that invoice issued on 31st ...

Invoice Approved by STPI in FY 2010-11 Cannot Limit Section 10A Deduction for FY 2009-10.

October 26, 2015

Case Laws Income Tax AT

Exemption U/s. 10A - AO noticed that that invoice issued on 31st March 2010 was cleared by STPI authority on 6 May 2010, i.e. in FY 2010-11, hence, the same cannot be considered as an export turnover for the FY. 2009-10. - AO’s intention seems to be to restrict deduction U/s. 10A, which is not permissible - AT

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Exemption U/s. 10A - AO noticed that that invoice issued on 31st ...

Invoice Approved by STPI in FY 2010-11 Cannot Limit Section 10A Deduction for FY 2009-10.

October 26, 2015

Case Laws Income Tax AT

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