Deduction u/s 10B - The assessee has not been approved as a 100% ...
Assessee's Lack of Board Approval Affects Section 10B Deduction Eligibility, But Not Required for Section 10A Deduction.
February 22, 2014
Case Laws Income Tax AT
Deduction u/s 10B - The assessee has not been approved as a 100% EOU by the Board appointed in this behalf - But, for the entitlement for deduction u/s 10A as such no approval of the Board is necessary - AT
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