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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

The contention of the Revenue that in computing the deduction ...


Court Rejects Revenue's Argument to Ignore Provident Fund and ESIC Disallowance in Section 10A Deduction Calculation.

April 1, 2014

Case Laws     Income Tax     AT

The contention of the Revenue that in computing the deduction u/s 10A the addition made on account of the disallowance of the provident fund/ESIC payments ought to be ignored could not be accepted - AT

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