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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

The first appellate authority has power to entertain a claim of ...


Appellate Authority Can Consider Unclaimed Deductions; Section 10A Deduction Granted to Appellant.

December 12, 2013

Case Laws     Income Tax     AT

The first appellate authority has power to entertain a claim of deduction not made before the Assessing Officer - The appellant is eligible for deduction u/s 10A - AT

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