Interpretation of Section 10A(2) - Revenue’s submission cannot ...

Court Dismisses Revenue's Interpretation of Section 10A(2) in Income Tax Act, Rejecting Undue Emphasis on Specific Phrase.

March 4, 2014

Case Laws Income Tax HC

Interpretation of Section 10A(2) - Revenue’s submission cannot be accepted that it would be giving undue stress and entirely dependent upon the expression “during the previous years relevant to the assessment years” according to Section 10A (2) (i) - HC

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Interpretation of Section 10A(2) - Revenue’s submission cannot ...

Court Dismisses Revenue's Interpretation of Section 10A(2) in Income Tax Act, Rejecting Undue Emphasis on Specific Phrase.

March 4, 2014

Case Laws Income Tax HC

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