Nature of Land - assessee has erred in disclosing the land ...
Software Park Land Error in Financial Statements Deemed Insignificant Under Income-tax Act Interpretation.
April 8, 2017
Case Laws Income Tax HC
Nature of Land - assessee has erred in disclosing the land earmarked for promoting software park in the financial system of stock-in-trade - it is genuine mistake of the assessee in recording the financial statements cannot be seriously viewed in interpreting the provisions of the Income-tax Act. - HC
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