Deduction u/s 10AA - genuineness of the manufacturing activity - ...

Assessee Must Prove Genuine Manufacturing Activity for Section 10AA Deductions; Consistency Rule Needs Unchanged Facts Over Years.

November 25, 2019

Case Laws Income Tax AT

Deduction u/s 10AA - genuineness of the manufacturing activity - The assessee is expected to substantiate its claim in each of the year. The rule of consistency would be applicable only in cases where the factual matrix is demonstrated to be substantially the same.

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Deduction u/s 10AA - genuineness of the manufacturing activity - ...

Assessee Must Prove Genuine Manufacturing Activity for Section 10AA Deductions; Consistency Rule Needs Unchanged Facts Over Years.

November 25, 2019

Case Laws Income Tax AT

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