Eligible for deduction u/s. 10A - These amounts are incomes u/s. ...

Section 10A Deductions Count as Income u/s 41(1) When Previously Allowed; Business Nexus Required.

January 27, 2018

Case Laws Income Tax AT

Eligible for deduction u/s. 10A - These amounts are incomes u/s. 41(1), if they are allowed as deduction in earlier year. Since the amounts are directly connected to the business, the excess provision reversed is certainly having a nexus with the business. - AT

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Eligible for deduction u/s. 10A - These amounts are incomes u/s. ...

Section 10A Deductions Count as Income u/s 41(1) When Previously Allowed; Business Nexus Required.

January 27, 2018

Case Laws Income Tax AT

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