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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Disallowance of deduction claimed u/s. 10AA for 6th and 8th ...

Income Tax

September 10, 2019

Disallowance of deduction claimed u/s. 10AA for 6th and 8th assessment years - non-fulfilment of conditions imposed by the development Commissioner - since the assessee has been allowed a deduction in the preceding five assessment years tax authorities are not justified in denying the claim for deduction u/s. 10AA to the assessee. - AT

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