Deduction u/section 80(IA)(10) r.w.s 10AA(9) - AO made the additions on the ground that, by giving...

The Assessing Officer (AO) made additions to the taxable income of an assessee firm, arguing that the firm had improperly benefited from section 10AA by not claiming interest on capital and partner remuneration, thereby increasing exempted profit. However, the Commissioner of Income Tax (Appeals) [CIT(A)] deleted these additions, indicating that the AO's grounds were not justified. .....

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