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Income Tax - Highlights / Catch Notes

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Whether deduction u/s. 10A is allowed if in the initial year ...

Case Laws     Income Tax

December 11, 2013

Whether deduction u/s. 10A is allowed if in the initial year assessee has not carried out any manufacturing activity – unless relief granted for the first assessment year in which the claim was made and accepted is withdrawn or set aside, the Income Tax officer cannot withdraw the relief for subsequent years - AT

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