Rectification u/s 254 - the assessee would be entitled to claim ...

Income Tax

June 20, 2019

Rectification u/s 254 - the assessee would be entitled to claim deduction u/s. 10A for the unexpired period even if it relates to IQF with regard to processing of prawns, provided the assessee had made claim u/s 10A and the A.O. had granted deduction for the assessment year’s prior to amendment - Tribunal decision to disallow the deduction is a error apparent on record in view of decision of Jurisdiction High Court

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Rectification u/s 254 - the assessee would be entitled to claim ...

Income Tax

June 20, 2019

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