The assessee's claim for exemption u/s 10A had been always ...
Income Tax
July 6, 2016
The assessee's claim for exemption u/s 10A had been always allowed by the AO in the preceding financial years. It is a settled principle of law that a claim made u/s 10A for a particular year cannot be disallowed unless relief granted for the first assessment year in which the claim was made and accepted is withdrawn or set aside - AT
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