Deduction u/s 10-A read with Section 80IA(10) - ITAT allowed the ...

ITAT Grants Section 10-A Deduction; Original Authority Must First Address Substantial Evidence Before Tribunal Review.

April 18, 2020

Case Laws Income Tax HC

Deduction u/s 10-A read with Section 80IA(10) - ITAT allowed the deduction - When huge and voluminous material is produced by the other side, it is only the Original Authority would have to decide the issue at the first instance. It is not proper for the Tribunal to indulge in such an exercise. - HC

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Deduction u/s 10-A read with Section 80IA(10) - ITAT allowed the ...

ITAT Grants Section 10-A Deduction; Original Authority Must First Address Substantial Evidence Before Tribunal Review.

April 18, 2020

Case Laws Income Tax HC

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