Assessee Denied Tax Deductions for Non-Compliance with Section 80IA(4) Procedures in Establishing Palsana Unit.

Deduction u/s 80IA(4) - the assessee has not followed the due procedure for establishing Palsana unit - One of the rules of interpretation of a tax statute is that if a deduction or exemption is available on compliance with certain conditions, the conditions are to be strictly complied with. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X