Section 10A Deduction Adjusted: AO to Re-compute Due to Bank Error in Export Proceeds Timing.

Deduction u/s 10A – Export proceeds not received within six month – Draft misplace by bank - AO to re-compute deduction under section 10A by including the said remittances in the total turnover and by excluding the same from export turnover and excess claim if any will be disallowed. - AT .....

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