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Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

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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