Exemption u/s 10A – t only the assessee knows whether it was ...

Court Denies Taxpayer's Attempt to Reclassify Undertaking as New for Tax Exemption u/s 10A.

October 15, 2014

Case Laws Income Tax AT

Exemption u/s 10A – t only the assessee knows whether it was expansion or a new undertaking and having led the department to accept that it is an expansion it cannot now be allowed to insist that it should now be treated as a fresh undertaking having been set up 7 or 10 years ago as this would be a travesty of justice. - AT

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Exemption u/s 10A – t only the assessee knows whether it was ...

Court Denies Taxpayer's Attempt to Reclassify Undertaking as New for Tax Exemption u/s 10A.

October 15, 2014

Case Laws Income Tax AT

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