Can Tax Deduction u/s 10A Be Withdrawn via Section 154 for Late Filing? Debatable Issues Arise.

Whether the deduction granted to the assessee u/s. 10A can be be withdrawn u/s. 154 on the reason that the assessee filed return of income belatedly – An issue when it is debatable, it cannot be dealt with by the proceedings u/s. 154 - AT .....

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